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.

You must only apply to register for an agent services account if your business operates as an accountancy service provider. You must also be registered with a supervisory authority or with HMRC for anti-money laundering or have applied to HMRC for supervision.

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

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 clients using the Corporation Tax, Self Assessment, VAT or PAYE services

What you’ll need

You’ll have to provide the following information:

  • full name
  • trading name (if different)
  • address that your business activities are carried out from (this cannot be a PO box address)
  • telephone number
  • email address
  • National Insurance number
  • Self Assessment Unique Taxpayer Reference (UTR) (you must provide this if you are a director with a UTR, a sole trader or a partner)
  • partnership UTR, limited liability partnership UTR or company UTR (if applicable)
  • company registration number (if applicable)
  • details of which taxes you plan to deal with

If your business has multiple partners or directors, you’ll need to provide us with all of their:

  • full names
  • National Insurance numbers
  • Self Assessment UTRs (if applicable)

You’ll also need details of your anti-money laundering supervision registration details including:

Your application will be rejected if you do not provide the right documentation.

Where to send your information

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.

What happens next

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
Last updated 26 February 2021 + show all updates
  1. More information has been added to the section about what you'll need to register with HMRC to use an agent services account.

  2. Information about what you'll need to register with HMRC to use an agent services account has been updated.

  3. First published.