Guidance

Register with HMRC to use an agent services account

Check if you need to register with HMRC before creating an agent services account, and find out how to register.

To create an agent services account, you must be registered with HMRC as an agent.

If you already use Corporation Tax, Self Assessment, VAT or PAYE services as an agent, you’re already registered and do not need to apply.

Who should register

You should register if you want to create an agent services account and:

  • you’re not already registered as an agent for Corporation Tax, Self Assessment, VAT or PAYE
  • you do not have any existing clients within Corporation Tax, Self Assessment, VAT or PAYE

What you’ll need

You’ll have to provide the following information:

  • full name
  • trading name (if different)
  • address that your activities are carried out from (this cannot be a PO Box address)
  • telephone number
  • email address
  • Self Assessment or company Unique Taxpayer Reference (UTR) number
  • details of which taxes you plan to deal with

You’ll also need details of your supervisor for the purposes of The Money Laundering Terrorist Financing and Transfer of Funds Regulation 2017, and one of the following:

How to register

Send your information to:

Central Agent Maintainer Team
National Insurance Contributions and Employer Office
HM Revenue and Customs
United Kingdom
BX9 1AN

We will not register you if you do not give the correct information, or we’re not satisfied with the information you provide.

We will tell you if you’re registered within 28 days.

After you register

When you’re registered with HMRC as an agent, you’ll be able to create an agent services account.

There’s a different way to apply for an agent services account if you’re not based in the UK.

Published 4 November 2019