Apply for an agent services account
Apply for an agent services account (ASA) to register with HMRC as a tax adviser and use certain HMRC services.
Who this affects
If you deal with HMRC about someone else’s tax affairs and get paid for it, you may need to register as a tax adviser with HMRC.
The requirement to register is being introduced in stages and depends on your circumstances. Check when you need to register with HMRC as a tax adviser.
There’s a different way to apply for an agent services account if you’re not based in the UK.
What you’ll need
You’ll need:
- your Government Gateway user ID and password (you can create these on the sign-in page if you do not have them)
- the Unique Taxpayer Reference (UTR) for your tax adviser firm
- the postcode associated with your UTR
- your company registration number (if you have one)
- your VAT registration number (if you have one)
- the name of your anti-money laundering supervisory body and evidence of your supervision
- the names and contact details of any relevant individuals working for the business registering
Apply for an agent services account
Sign in using the Government Gateway user ID and password for the business applying for the account.
If you do not have sign-in details, you can create them on the sign-in page.
Online services may be slow during busy times. Check if there are any problems with this service.
After you apply for an account
How long the process takes
We’ll check your details after you apply.
This can longer if we need more information from you or need to carry out extra checks in line with HMRC’s conditions for registering as a tax adviser.
You can check the progress of an existing application.
What you can do now
After you set up an agent services account, you can interact with HMRC on behalf of your clients.
An agent services account is how tax advisers access HMRC’s online services.
You must always meet the registration requirements, no matter how your business works with HMRC.
If you are a paid agent submitting Income Tax or PAYE repayment claims, and you want the repayment paid to you, check the guidance on receiving repayments on behalf of others.
If your business uses services in the agent services account, you should:
- sign in and ask your clients to authorise your request authorisation from your clients
- create a Government Gateway user ID for each member of staff
- set permissions to control their access to services and clients
Standards for agents
You must not use your agent services account to suggest that:
- HMRC endorses you as a tax adviser
- you are part of HMRC
- you act on behalf of HMRC
HMRC does not endorse individual businesses or tax agents.
Updates to this page
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The guidance has been updated to reflect the legal requirement for tax advisers who interact with HMRC on behalf of clients to register for an agent services account.
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Information has been added about where to find more guidance if you intend to submit nominations for Income Tax repayments using P87, R40 and MATCF print and post forms.
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Information added about using an advanced electronic signature process from 6 April 2025.
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Your application to access our services will be measured against HMRC Standard for Agents.
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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.
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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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Added translation
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Guidance updated with information on 'Who can create an agent services account'.
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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.
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Guidance on what you will need to set up your account has been updated.
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Added translation
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The section 'Who should create an account' has been updated with more information for agents not registered with HMRC.
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Guidance on what you will need to set up your account has been updated.
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A link to 'Sign up for Making Tax Digital for VAT' has been added to section 'After you create an account'.
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You do not need to add services to your agent services account.
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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.
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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.
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Information about what you need to get an HMRC agent services account has been updated.
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Information for the Making Tax Digital for VAT pilot, including how to change your client's business details has been added.
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Guidance on the information you'll need before you start this service has been updated.
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First published.