Services and registering
Links to services, how to register and what to do if your agent business changes.
Services for tax agents
Sign in to HMRC services for tax agents and check which agent account you’ll need to use.
Online security
See HMRC’s online security information for agents to find out how to protect your login details and reduce the risk of fraud when using HMRC online services.
Service availability and issues
Find out about HMRC service availability, downtime and technical issues.
Before you register with HMRC
There are standards to follow and steps you need to take before registering as a professional tax agent and handling tax for your clients.
If you’re based outside the UK, you must comply with the anti-money laundering requirements of that country.
How to register as a professional tax agent with HMRC
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.
There are different ways to register depending on which tax service you want to use on behalf of your client.
How to get authorisation from your client so that you can transact for them
Once you’ve registered as a tax agent, you must then get authorisation from your client so that you can transact for them.
Depending on which tax services you will be using, there are different ways to get authorisation from your clients.
Once you’ve registered for and enrolled a tax service on your HMRC online services account you’ll need to get authorised by each of your clients to transact on their behalf.
How to create an agent services account
To create an agent services account, you must first register with HMRC as a tax agent.
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 immediately create an agent services account.
How to enrol a tax service onto your HMRC online services account
When 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 on behalf of your client.
If you want to register your client for Self Assessment, Corporation Tax, PAYE, VAT or their trust or estate, you can do so through your HMRC Online Services account.
Find out what to do if your tax agent business is changing in some way.