Guidance

Get access to the Income Record Viewer for agents

FindHow out how to useaccess the Income Record Viewer asand use the digital handshake if you’re an agent to accesscheck your clients pay and tax details, employment history and tax codes.

From:
HM Revenue & Customs
Published
22 April 2022
Last updated
25 January 2023 — See all updates

The

Before Income Record Viewer gives you access to your client’s:

start

  • pay and tax details
  • employment history
  • tax codes for the current tax year as well as the previous 4 tax years

MakeYou surewill youneed havean aagent Governmentservices Gatewayaccount ID in order to access HMRCthe onlineIncome servicesRecord for agents.Viewer.

Before you start

If you’reyou do not alreadyhave registered as an agent forservices eitheraccount Corporationyou Tax,will Self Assessment, VAT or PAYE, you’ll need to do the following:

    1. Register to use an agent services account.

    2. Create your agent services account.

    If you’re not based in the UK

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

    Get authorisationauthorised fromusing yourthe clientdigital handshake

    IfYou you’vewill copiednot yourbe Selfable Assessmentto agentuse codesany existing 64-8 authorisation to youraccess agentthe servicesIncome account,Record Viewer.

    Read the authorisationguidance willon alreadyhow beto complete.get Youauthorised using the digital handshake so that you can viewaccess your client’s information in the Income Record ViewerViewer.

    Each forof Selfyour Assessmentclients clients.will:

    Find

    EnterIf any of your client’sclients Nationalare Insurancedigitally excluded, give them a number to call HMRC and datethey ofwill birth.be passed through to the Extra Support Team, who will talk them through the process over the phone.

  1. After you’re authorised

    GetSign authorisationin fromto your clientagent services account to beginaccess the authorisationIncome process.Record Viewer.

  2. EmailOnline yourservices clientmay thebe authorisationslow link.during busy times. Check if there are any problems with this service.

Once yourSign clientin acceptsnow your

You authorisationwill requestneed youthe canGovernment viewGateway theiruser recordsID inand thepassword Incomethat Recordyou Viewer.created for your agents services account.

UseAfter theyou’ve Incomesigned Record Viewerin

You can viewnow access the following information in the Income Record Viewer, your client’s:

  • PAYE information for the current year plus the four4 previous tax years
  • employment records, including time in employment, taxabletheir benefitsPAYE reference, the pay and anytax gapdetails wherefor noeach recordof istheir heldemployment
  • student byloan HMRCrepayments, if any, collected through payroll
  • incomelatest recordtax code for the current tax year including all allowances and deductions
  • taxable benefits provided by an employer such as company car and medical insurance and whether these are forecasted (P11D not received yet) or actual (P11D received)
  • state and private pension information

  • details Startof nowany

    underpaid tax and other debts such as tax credits or Class 2 National insurance contributions collected through their tax code
    • Published 22 April 2022
    Last updated 25 January 2023 + show all updates

    1. The guidance has been updated to include information on how to get authorised using the digital handshake, what your client's will need to do to authorise you, including how to get help if your client is digitally excluded, what to do after you're authorised and what information you will be able to access in the Income Record Viewer.

    2. First published.

    Contents