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 business Government Gateway user ID and password (you can create these on the sign-in page if you do not have them)
- your personal Government Gateway user ID and password (if you are a sole trader)
- the Unique Taxpayer Reference (UTR) for your firm
- the postcode linked to 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 proof you are supervised
- the names and contact details of relevant people in your business
HMRC will reject your application for an agent services account if you’ve applied for anti-money laundering supervision with HMRC or another supervisory body but your application has not yet been approved. You must have approved anti-money laundering supervision in place before you apply.
During the application process, the service will give you a link.
Share this with any relevant individuals in your business so they can sign in and add their details.
They must use their own Government Gateway user ID, not the business ID.
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 take 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.