Guidance

How to register your client for a tax service as an agent

Find out how to register your client for Self Assessment, Corporation Tax, PAYE, VAT or their trust or estate.

• From: HM Revenue & Customs
• Published: 6 October 2022
• Last updated: 25 November 2022 — See all updates

Registering your client for Self Assessment, Corporation Tax or PAYE

If you want to register your client for any of these taxes, you can do so through your HMRC Online Services account.

What you’ll need

You’ll need:

• your Government Gateway user ID for HMRC Online Services
• a Self Assessment or Corporation Tax agent code (even if you’re registering for PAYE)

How to register

1. Sign into your HMRC Online Services account using your Government Gateway user ID.

2. Select ‘Register for HMRC taxes’ in the left-hand menu.

3. Select ‘Register for HMRC taxes’ on the right.

4. Select the first option ‘I want to tell HMRC that my client is in business and needs to register for a new tax or tell HMRC that the company is now active’.

5. Read the guidance on the following screens and select ‘Next’.

6. Select the tick box for the tax you want to register for and enter your client’s name or a client reference.

7. Follow the instructions on screen and submit.

How to register your client for Self Assessment if you cannot use the online service

You can also use the online form CWF1 or the paper version of form CWF1 to register your client for Self Assessment and National Insurance contributions. You’ll need your client’s National Insurance number.

If your client is self-employed

If you want to register:

• a nominated partner or new partnership, use form SA400
• a partner in a partnership, use form SA401
• partners who are not individuals, use form SA402

If your client is not self-employed

If you want to register a client that is not self-employed or a director, use form SA1.

Registering your client’s trust or estate

If you want to register your client’s trust or estate, you can do so through your agent services account.

You can also find out more about how to register your client’s trust online and how to register your client’s estate online.

What you’ll need

You’ll need your Government Gateway user ID for agent services account.

How to register

1. Sign into your agent services account using your Government Gateway user ID.

2. Go to ‘Trusts and estates’.

3. Select either ‘registered the trust’ or ‘estate’.

4. Follow the instructions on screen.

Registering your client for VAT

To register a client for VAT, you must have a Government Gateway user ID and password for either:

• agent services account
• HMRC Online Services

If you register for VAT using your Government Gateway ID for HMRC Online Services, you may be asked for details to verify your own identity, such as:

• your National Insurance number
• date of birth
• passport or driving licence

You will not be asked to provide this information using your Government Gateway user ID for your agent services account.

What you’ll need

You’ll need:

• your Government Gateway user ID and password for either agent services account or HMRC Online services
• your name
• your phone number
• your email address
• your client’s name
• your client’s date of birth
• details of client’s turnover and nature of business
• your client’s bank account details (if available)
• your client’s National Insurance number
• a form of ID from your client (such as their passport or driving licence)
• your client’s Corporation Tax Payments, PAYE, Self-Assessment Return, recent payslip or P60 (whichever is most appropriate)

If you’re registering a limited company client, they must have a Company Registration Number and a Corporation Tax Unique Taxpayer Reference (UTR) to complete the VAT registration process.

Individuals and partnerships do not need to have a Self Assessment UTR to register for VAT, but if they do, you must supply this. You’ll be asked to verify the entity you are registering, therefore should know some of the history of the business or person you’re registering.

How to register

1. Register your client by signing in with your Government Gateway ID for either agent services account or HMRC Online services.

2. On the screen ‘Whose business do you want to register?’ select ‘Someone else’s’ (unless you’re registering your own agency).

3. Follow the instructions on screen.

Published 6 October 2022
Last updated 25 November 2022 + show all updates

1. 25 November 2022

   Page updated with information on what you'll need when registering your client for VAT, including registering limited company clients and individuals and partnerships.

2. 6 October 2022

   First published.