Creating a government business tax account with Her Majesty's Revenue and Customs (HMRC) in the UK is an essential step for businesses to manage their taxes online. Here is a step-by-step guide to help you set up your account.
1. Prepare information
Before starting, ensure you have the necessary information at hand:
- Your Government Gateway User ID and password (if you already have an account; if not, you will create one during the process)
- Your business details, including the Unique Taxpayer Reference (UTR) number if you're a sole trader or a limited company
- Your National Insurance number (for sole traders)
- Company registration number (if applicable)
- VAT registration number (if applicable)
2. Access the HMRC website
Go to the HMRC website.
3. Create a Government Gateway account
- If you do not already have a Government Gateway account, you need to create one:
- Click on “Create sign in details.”
- Provide your email address, and you'll receive a confirmation code
- Enter the code, then create a password and a recovery word
- You'll be provided with a Government Gateway user ID; make sure to save this.
4. Register for HMRC online services
- Once logged in, select the appropriate service you need, such as “Self-Assessment” “Corporation Tax” “PAYE for Employers” or “VAT”
- Follow the on-screen instructions to register your business for the chosen service. You'll need to enter your business details as required
- Depending on the service, HMRC may send an activation code by post, which usually takes up to 7 days.
5. Activate your account
- Once you receive the activation code, log in to your HMRC account using your Government Gateway ID
- Enter the activation code to complete the setup
- You should now have access to your business tax account and the specific service you've registered for.
6. Link additional services (if needed)
If your business requires multiple services (e.g., VAT, PAYE), you can add them through your HMRC account by selecting the service from the menu and following the registration process.
7. Manage your account
Once everything is set up, you can manage your taxes, submit returns, and view your tax account details through the HMRC online portal.
8. Keep your details safe
Keep your Government Gateway User ID and password secure, as you’ll need these details to access your account in the future.
9. Set up authorised agents (optional)
If you use an accountant or tax agent, you can authorise them to manage your tax affairs through your HMRC account. They will need to provide you with their agent reference number.
Additional tips:
- Ensure your contact details are up to date with HMRC to receive notifications and important information
- Regularly check your account for any updates or deadlines related to your tax obligations
By following these steps, you will successfully create and manage a government business tax account with HMRC.
How to add your accountant as an agent to your government gateway account
Adding an agent to your HMRC business tax account allows your accountant or tax agent to manage your tax affairs on your behalf. Here’s how you can do it:
1. Obtain the agent’s details
Ensure you have the agent's Government Gateway user ID and their unique agent code. Your agent will provide you with this information.
2. Log in to your HMRC online account
Go to the HMRC login page and log in with your Government Gateway user ID and password.
3. Select the service for which you want to authorise an agent
- Once logged in, go to the service you want your agent to manage (e.g., Self Assessment, PAYE for Employers, Corporation Tax)
- Click on the relevant service from your account dashboard.
4. Access the ‘Manage Account’ or ‘Authorise Agent’ section
- In the selected service, look for an option like “Manage Account,” “Account Settings,” or “Authorise Agent.”
- The specific wording may vary depending on the service you are using.
5. Enter the agent’s details
- Enter the agent’s Government Gateway user ID or agent code when prompted
- Confirm that you wish to authorise this agent to act on your behalf for the selected tax service.
6. Confirmation
- HMRC will process your request. Sometimes, they may send a confirmation code by post to your registered address
- If a confirmation code is required, you’ll need to log back into your account once you receive it and enter the code to complete the authorisation.
7. Notification to the agent
Once HMRC processes your request, your agent will receive a notification that they have been authorised to manage your account. They can then start submitting returns and managing your tax affairs online.
8. Manage or remove agents
If at any point you want to manage or remove an agent, you can do so by returning to the “Manage Account” or “Authorise Agent” section and selecting the relevant options
Additional notes:
- You can authorise different agents for different services (eg. one agent for VAT and another for PAYE)
- Ensure that your agent is registered and recognised by HMRC to avoid any issues with authorisation.
By following these steps, you can effectively add an agent to your HMRC business tax account, enabling them to manage your tax affairs on your behalf.
The next step
If you require help setting up your HMRC business tax account or authorising an agent, do not hesitate to reach out and our expert team will be happy to assist. Please contact Panos Tsakloglou on p.tsakloglou@uhy-uk.com or your usual UHY adviser.
