Online services for agents
Information about services available to agents, including Self Assessment and PAYE for agents online services, Multi-factor authentication, calculators and the HMRC App. Find out about service availability and any current issues.
You can use the HMRC service availability, downtime and technical issues to check for planned downtime or whether there are any technical issues affecting the performance of HMRC online services.
You will need to sign in to HMRC services and check which agent account you’ll need to use.
The tax services you will be using will determine the type of account you need.
Agent services account allows you to access services such as:
- Income Record Viewer
- registering your client’s estate
- managing your client’s Capital Gains Tax on UK property account
- managing your client’s details for VAT
You will need to sign in to HMRC services and check which agent account you’ll need to use.
The tax services you will be using will determine the type of account you need.
HMRC online services for agents account allows you to access services such as:
PAYE for Agents online service
The PAYE for Agents online service allows you to manage most of your clients’ responsibilities online for:
- PAYE (Pay As You Earn)
- Construction Industry Scheme (CIS)
- Employment Related Securities (ERS)
- employer liabilities and payments
Self Assessment for Agents online service
The Self Assessment for Agents online service covers individuals, businesses, trusts and partnerships. Client authorisations also cover National Insurance and, for individuals, requests for information to help calculate the High Income Child Benefit charge.
To use the Self Assessment for Agents online service you’ll need to:
- have an agent code
- be registered with HMRC online services
- add the Self Assessment for Agents service to your portfolio
- set up agent authorisation for each of your clients
From 7 April 2026, you will see a new page telling you Multi-factor Authentication (MFA) is coming, when signing in to all agent HMRC online services through Government Gateway.
Once Multi-factor Authentication has been activated you will no longer see this page when signing in.
What is Multi-factor Authentication
MFA adds an additional step to the sign in process.
After entering your Government Gateway user ID and password, you will be asked to enter a one-time access code, to confirm your identity. This helps further protect accounts even if sign in details are compromised.
MFA already protects Government Gateway accounts for individuals and organisations. We are now extending this protection to agent accounts in response to the continued and evolving threat to online security.
How Multi-factor Authentication will be introduced
HMRC has been working collaboratively with agents and professional bodies to introduce this change. MFA is currently being tested with a small group of agents. Testing will expand from April 2026. HMRC will contact agents who we identify may benefit from early adoption of the additional security MFA offers. This may include agents who have previously contacted HMRC about an account suspension or raised security concerns.
MFA will be applied to all agent accounts once testing is complete, HMRC to confirm date.
How to prepare
Get ready by considering how access codes will be received and making sure access code settings and administrator roles are set up in your HMRC agent services before MFA is introduced.
Having an administrator role in place will allow the organisation to self-serve MFA resets if needed.
HMRC recommends agreeing and communicating your approach to the introduction of MFA in advance, to make sure all employees are prepared.
Use of third party software
If you use automated processes or third party software to manage your sign in journey, the introduction of MFA may affect those products. We recommend contacting your software provider in advance, to check whether any adjustments are needed.
Software developers have already been notified of this change to allow time for necessary updates.
How to get an access code
HMRC recommends you use an Authenticator app and one other method to get an access code.
If you already have an account
You will see a new screen when you sign in, it will ask you to type in your access code.
If you are creating a new account
You will be asked to set up Multi-factor Authentication.
There are three ways to get an access code.
Authenticator app
The Authenticator app benefits include:
- works on a phone, tablet or computer
- does not need mobile signal
- provides a code when offline
The code provided will appear for 30 to 60 seconds.
Text message
A text message code lasts for 15 minutes and:
- is sent directly to your phone
- you must have signal to get it
Voice call
A voice call code lasts for 15 minutes, your phone will ring and a voice will say the code.
Remember me function
Choose the remember me function to sign in to an account from the same device, using the same browser without the need to input an access code for 7 days.
You will be asked for an access code during the 7 days if you sign in to a different:
- Government Gateway user ID
- device
- web browser
You can access a number of calculators to help you work out your client’s tax. Find out more about HMRC tools and calculators.
Access the Income Record Viewer for agents and use the digital handshake if you’re an agent to check your clients pay and tax details, employment history and tax codes.
You will need an agent services account to access the Income Record Viewer.
You will not be able to use any existing 64-8 authorisation to access the Income Record Viewer. Read the guidance on how to get authorised using the digital handshake so that you can access your client’s information in the Income Record Viewer.
The HMRC app is a quick and easy way to get information about your tax, National Insurance and benefits.