Find out how to register as a professional tax agent with HMRC
There are different ways to register depending on which tax service you want to use on behalf of your client.
After completing the steps you need to take before registering as a professional tax agent, you must register as a tax agent with HMRC for the tax services you want to use. The process is different for registering your own business for tax.
Once you’ve registered as a tax agent, you must then get authorisation from your client so that you can act on their behalf.
You should not use your client’s Government Gateway user ID or access their online tax account.
Check which type of account you need
Depending on which tax services you will be using, there are different ways to register and access them online, including:
- using an agent services account (ASA)
- using a HMRC online services account
- directly signing into some services using an agent Government Gateway user ID
Check each section to see which type of account you need to create for the tax service you want to register for.
Check if you should register for an agent services account
You will need to register for an agent services account if you want to use:
- Capital Gains Tax on UK property
- Income record viewer
- Making Tax Digital for Income Tax Self Assessment
- Making Tax Digital for VAT
- Online tax registration service
- Plastic Packaging Tax
- Trust registration service
If you’re a paid tax agent submitting Income Tax or PAYE repayment claims for someone else, and you want to the repayment to be paid to you, then you will need to:
- register with HMRC for an agent services account
- provide your agent reference number on the relevant claim form
Check if you need an agent reference number to receive Income Tax or PAYE repayments on behalf of others.
If you already have a HMRC online services account and have at least one authorised client (for Self Assessment, Corporation Tax, PAYE or VAT), you can create an agent services account.
If you do not already have an HMRC online services account, you must first register with HMRC for an agent services account (this is done in writing and can take up to 28 days).
Your application to access our services will be measured against HMRC standard for agents.
Check if you should register for a HMRC online services account
You will need to register for a HMRC online services account if you want to use:
- Charities
- Construction Industry Scheme for agents (CIS)
- Corporation Tax
- Employment related securities for agents (ERS)
- Gambling Tax
- Machine Games Duty
- Notification of Vehicle Arrivals (NOVA)
- PAYE
- Self Assessment
- VAT
- VAT EU Refunds for agents
- VAT Mini One Stop Shop for agents (MOSS)
To register for a HMRC online services account you must:
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Create a Government Gateway user ID to access an HMRC online services account.
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Register for the tax you need and get an agent code or reference number.
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Use your agent code or reference number to enrol the tax service you want to use onto your account.
If you want to register for Gambling Tax, you do not need an agent code or reference number, you can register instantly on your HMRC Online services account when you sign in with your Government Gateway ID.
1. Create a Government Gateway user ID
You must first create a Government Gateway user ID and select ‘Register as an agent’ to get an agent account. Make sure to keep a record of your user ID and password.
2. Apply for an agent code or reference number
There are different ways to get agent codes and reference numbers depending on which tax service you’re using.
You only need to apply for a VAT agent reference number if you’re not VAT registered. If you’re already VAT registered, you can use the VAT number you already have.
| Tax service | What type of code you need | How long it takes | How to apply |
|---|---|---|---|
| Charities | Agent reference number or customer account reference number | Up to 28 days | Apply online or in writing for an agent reference number or customer account reference number. |
| Construction Industry Scheme for agents (CIS) | PAYE reference number | Instant | Apply online for a PAYE reference number for CIS. |
| Corporation Tax | Agent code | 28 days | Apply in writing for an agent code for Corporation Tax. |
| Employment related securities for agents (ERS) | PAYE reference number | Instant | Apply online for a PAYE reference number for ERS. |
| Machine Games Duty | Agent reference number | Instant | Apply online for a Machine Games Duty agent reference number. |
| Notification of Vehicle Arrivals (NOVA) | VAT reference number | Instant | Apply online for a VAT reference number for NOVA. |
| PAYE | PAYE reference number | Instant | Apply online for a PAYE reference number. |
| Self Assessment | Agent code | 28 days | Apply in writing for an agent code for Self Assessment. |
| VAT | VAT reference number | Instant | Apply online for a VAT reference number. |
| VAT EU Refunds | VAT reference number | Instant | Apply online for a VAT reference number for VAT EU Refunds. |
| VAT Mini One Stop Shop for agents (MOSS) | VAT reference number | Instant | Apply online for a VAT reference number for VAT MOSS. |
3. Enrol the tax services you want to use
Once you’ve registered and got the agent code for the service you want to use, you can then enrol it onto your HMRC online services account. Once you’ve enrolled a tax service, you will need to activate the service before you can transact.
Check if you should register using a Government Gateway user ID
If you already have a Government Gateway user ID, use it to sign into the online service and complete your registration. If you do not have a user ID, you can create one from the sign in page.
You can do this to register for:
Updates to this page
Last updated 29 May 2024 + show all updates
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Clarified that once you’ve registered as a tax agent, you must then get authorisation from your client so that you can act on their behalf.
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Your application to access our services will be measured against HMRC Standard for Agents.
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Guidance added for agents who charge a fee to submit Income Tax or PAYE repayment claims on behalf of others, and are nominated to receive repayment on behalf of others.
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Information about needing an agent services account to submit Income Tax or PAYE repayment claims on behalf of others has been added.
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First published.