Find out how to register as a professional tax agent with HMRC
If you interact with HMRC about someone else’s tax affairs and get paid for it, you must register with HMRC as a tax adviser.
Before you register
If you want to become a professional tax agent, there are some things you have to do and standards you should follow before you can start handling tax for your clients.
Additional steps
You’ll need to take additional steps to access different online services that HMRC provides.
After completing the steps you need to take before registering as a professional tax agent, you must register as a tax adviser with HMRC to access the tax services you want to use.
The process is different for registering your own business for tax.
Registering with HMRC as a tax adviser
Registering as a tax adviser is a legal requirement and is separate from setting up the accounts you use to access HMRC services.
To register with HMRC, you should apply for an agent services account so HMRC can check you meet certain conditions.
You must apply even if you plan to deal with HMRC in other ways, such as sending Income Tax repayment claims by post.
The requirement to register is being introduced in stages and depends on your circumstances. Check when you need to register with HMRC as tax adviser.
If you’re not yet required to register, you can continue to set up accounts and access services.
Once you are registered as a tax adviser, you should:
- set up the correct type of account for the services you want to use
- get authorisation from your client before acting on their behalf
Accessing online services
Different HMRC services are accessed in different ways. Depending on which tax services you want to use, you may need to:
- use an agent services account (ASA)
- use an HMRC online services account
- sign in directly to some services using an agent Government Gateway user ID
Check each section to find out which account you need for the tax service you want to use.
If you’re legally required to register with HMRC as a tax adviser, you must first apply for an agent services account before you attempt to deal with HMRC:
- For services normally accessed through a HMRC online services account
- For services accessed through a Government Gateway user ID.
- In any other way, including by post or phone
Agent services account
When you register with HMRC as a tax adviser, you will be given access to the agent services account and can deal with HMRC on behalf of your clients.
The agent services account will also give you access to:
- Capital Gains Tax on UK property
- Construction Industry Scheme
- Corporation Tax
- Employer Related Securities
- Income Record Viewer
- Online tax registration service
- Pay As You Earn (PAYE for employers)
- Plastic Packaging Tax
- Self Assessment
- Trust registration service
- Multinational Top-up Tax (MTT) or Domestic Top-up Tax (DTT)
- VAT
If you plan to submit nominations using P87, R40 or MATCF paper forms, read about receiving Income Tax or PAYE repayments on behalf of someone else.
HMRC online services account
You’ll need to apply for a HMRC online services account if you want to use:
- Charities
- Gambling Tax
- Machine Games Duty
- Notification of Vehicle Arrivals (NOVA)
- VAT EU Refunds for agents
- VAT Mini One Stop Shop for agents (MOSS)
Registering with online services
To register for an HMRC online services account, you must:
- create a Government Gateway user ID and select ‘Register as an agent’ to get an agent account (keep a record of your user ID and password)
- apply for an agent code or reference number
- enrol in the tax services you want to use
Government Gateway user ID
If you already have a Government Gateway user ID, use it to sign in to the online service and complete your registration. If you do not, you can create one from the sign in page.
Agent codes and reference numbers
There are different ways to get agent codes and reference numbers depending on which tax service you’re using.
| Tax service | What type of code you need | How long it takes | How to apply |
|---|---|---|---|
| Charities | Agent reference number or customer account reference number | Within 40 working days of HMRC receiving your application | Apply online or in writing for an agent reference number or customer account reference number. |
| 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. |
| 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. |
Enrol in 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 in a tax service, you will need to activate it before you can transact.
You can do this to register for:
- Air Passenger Duty
- Aggregates Levy
- Bingo Duty
- Gaming Duty
- Insurance Premium Tax
- Landfill Tax
- Lottery Duty
- Stamp Taxes
Register for Gambling Tax
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.
Updates to this page
-
Information has been added on the legal requirement for tax advisers who interact with HMRC on behalf of clients to apply for an agent services account. Updates have been made on how to access tax adviser services within the agent services account and HMRC online services account.
-
The number of days it takes to get an agent services account and VAT agent reference number has been updated from 28 to 40 working days after HMRC receive an application.
-
Information about registering for an agent services account if you want to use Multinational Top-up Tax (MTT) or Domestic Top-up Tax (DTT) has been added.
-
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.
-
Your application to access our services will be measured against HMRC Standard for Agents.
-
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.
-
Information about needing an agent services account to submit Income Tax or PAYE repayment claims on behalf of others has been added.
-
First published.