Guidance

Create an agent services account

Create an agent services account (ASA) for your tax agent firm to use certain HMRC services.

From:
HM Revenue & Customs
Published
15 March 2018
Last updated
30 October 2024 — See all updates

If you’re a new tax agent, you must first register with HMRC for an agent services account. When your registration has been accepted by HMRC, you can create an account.

If you’re already transacting online as an agent with HMRC and have at least one client (for Self Assessment, Corporation Tax, PAYE or VAT), you can immediately create an agent services account.

There’s a different way to apply for an agent services account if you’re not based in the UK.

Your application to access our services will be measured against the HMRC standard for agents.

Who can create an account

To create an agent services account, you must be one of the following:

  • a director
  • a partner
  • a sole trader

What you’ll need

You’ll need:

  • your Government Gateway user ID and password (if you do not already have one, you can create one from the sign in page)
  • the Unique Taxpayer Reference (UTR) for your tax agent firm
  • the postcode associated with your UTR
  • your company registration number, if you have one
  • your VAT registration number, if you have one
  • your National Insurance number and date of birth to confirm your identity if you’re a sole trader or business partnership
  • your National Insurance number and date of birth to confirm your identity if you’re a Limited Liability Partnership (in some cases)
  • the name of your money laundering supervisory body, membership number and renewal date

From 6 April 2025, paid agents submitting nominations for Income Tax repayments using P87, R40 and MATCF print and post forms, will need to provide evidence of sign up to an advanced electronic signature service provider. This evidence should be in the form of a headed letter or email invoice detailing your company purchase or an email confirming your company has purchased an advanced electronic signature solution.

Create an agent services account

Sign in using your Government Gateway user ID and password. If you do not already have them, you can create them from the sign in page.

Create now

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After you create an account

If you’re a new agent, you’ll now have a Government Gateway user ID for your agent services account.

If you’re already a tax agent, you’ll have a new Government Gateway user ID that you use for your agent services account and an existing one for HMRC online services.

Make sure you keep a record of which user ID is for which account.

You’ll be given an agent reference number which you will need to receive Income Tax or PAYE repayments on behalf of others.

You’ll now have access to multiple tax services within the agent services account. You do not need to register separately for each tax service, but you will need to register for any that are not accessed through the agent services account.

Next, you should:

  1. Sign into your agent services account and begin to request authorisation from your clients.
  2. Create individual Government Gateway user IDs for your staff and set permissions to manage their access to services and clients.

Standards for agents

You must not use the fact that you have an agent services account to suggest or imply that:

  • HMRC endorses you as an agent
  • you are part of HMRC
  • you act on behalf of HMRC

HMRC does not endorse any individual businesses or tax agents.

Find out more about HMRC’s standards for agents.

Get help

If you need help, you can:

Updates to this page

Published 15 March 2018
Last updated 30 October 2024 + show all updates

  1. Information added about using an advanced electronic signature process from 6 April 2025.

  2. Your application to access our services will be measured against HMRC Standard for Agents.

  3. After creating an account, you'll be given an agent reference number. You will need this to receive Income Tax or PAYE repayments on behalf of others.

  4. Information about needing an agent services account to submit Income Tax or PAYE repayment claims on behalf of others has been added.

  5. Added translation

  6. Guidance updated with information on 'Who can create an agent services account'.

  7. Updated to advise you'll need your National Insurance number and date of birth to create an account if you're a Limited Liability Partnership.

  8. Guidance on what you will need to set up your account has been updated.

  9. Added translation

  10. The section 'Who should create an account' has been updated with more information for agents not registered with HMRC.

  11. Guidance on what you will need to set up your account has been updated.

  12. A link to 'Sign up for Making Tax Digital for VAT' has been added to section 'After you create an account'.

  13. You do not need to add services to your agent services account.

  14. If your agent business is based outside the UK, information about how to get approved by HMRC before you can create an agent services account has been added.

  15. The instructions for linking clients to your agent services account have been removed from this guide. A link to a new guide for linking clients has been added.

  16. Information about what you need to get an HMRC agent services account has been updated.

  17. Information for the Making Tax Digital for VAT pilot, including how to change your client's business details has been added.

  18. Guidance on the information you'll need before you start this service has been updated.

  19. First published.

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