The HMRC agent services account

Mandatory registration of tax advisers

GOV.UK says anyone who interacts with HMRC about someone else's tax affairs and is paid for it must register with HMRC as a tax adviser. The requirement is being introduced in stages. Registration is free. An adviser who already has an agent services account does not register again.

HMRC's policy paper says registered advisers must meet HMRC's minimum registration conditions and the Standards for Agents, and give annual assurances that they continue to meet them.

Registration windows

	Window	Who it covers	Deadline to apply
First	18 May to 17 August 2026	New tax advisers, or those interacting with HMRC without an agent services account	Three months from the start of the window (HMRC MTAR10800)
Second	18 August to 17 November 2026	Advisers with a Self Assessment or Corporation Tax agent account but no agent services account	Three months from the start of the window
Third	18 November 2026 to 17 February 2027	Advisers who only provide payroll services and have no agent services account	Three months from the start of the window
Fourth	31 December 2026 to 31 March 2027	Financial services organisations without an agent services account	Three months from the start of the window

What you need to apply

Approved anti-money laundering supervision. HMRC rejects the application if supervision has been applied for and not yet approved.
The business Government Gateway user ID and password, and the personal one for a sole trader (GOV.UK: apply).
The firm's Unique Taxpayer Reference and the postcode linked to it.
The company registration number and VAT number, if the firm has them.
The name of the anti-money laundering supervisory body and proof of supervision (GOV.UK).
Overseas agents apply a different way.

What the account covers

GOV.UK's registration guidance (updated 20 May 2026) lists the services available through an agent services account: Capital Gains Tax on UK property, the Construction Industry Scheme, Corporation Tax, Employment Related Securities, the Income Record Viewer, online tax registration, PAYE, Plastic Packaging Tax, Self Assessment, trust registration, the Multinational and Domestic Top-up Taxes, and VAT. Charities, Gambling Tax, Machine Games Duty, the Notification of Vehicle Arrivals, VAT EU refunds and VAT MOSS still need an HMRC online services for agents account.

After the account is created, HMRC issues an agent reference number, which is needed to receive Income Tax or PAYE repayments for clients (GOV.UK). Each member of staff can have a Government Gateway user ID, with permissions set in the account (GOV.UK).

Bringing existing clients across

Self Assessment clients for MTD for Income Tax
In the agent services account, choose to add existing Self Assessment authorisations and enter the Self Assessment agent code linked to those clients (GOV.UK). The practice becomes their main agent. Clients are not signed up for Making Tax Digital by this step, and access in the online services account is unaffected.
VAT clients
Copying VAT clients from the online services account is no longer available, since 30 March 2023 (GOV.UK). New VAT clients authorise the practice through an authorisation request link.
New clients
Ask each new client to authorise the practice. See agent authorisation and form 64-8.

Questions

What if the practice incorporates or merges?

HMRC says the new legal entity needs its own agent services account, the practice writes to the Agent Compliance Team to remove the old one and request new agent codes, and clients must authorise the new entity. Agent codes must not be moved from the old entity to the new account, which HMRC says breaches its standard for agents (GOV.UK).

Can a 64-8 give access to the Income Record Viewer?

No. HMRC's handbook says an existing 64-8 authorisation cannot be used for the Income Record Viewer.

Is the HMRC online services for agents account still needed?

Yes, for the services the agent services account does not cover, such as Charities, Gambling Tax, Machine Games Duty and VAT MOSS (GOV.UK). It also holds the PAYE for Agents and Self Assessment for Agents services (HMRC handbook), and the Self Assessment agent codes used to copy authorisations for Making Tax Digital for Income Tax.

Does each member of staff use the owner's login?

No. HMRC says to create a Government Gateway user ID for each member of staff and set what each can access in the agent services account (GOV.UK).

In Accountin

In Accountin, the practice owner connects the agent services account to HMRC once for the whole practice, and that connection serves VAT and Making Tax Digital for Income Tax for every authorised client once submission is switched on.