Before you register

If you want to become a professional tax agent, there are some things you have to do and standards you should follow before you can start handling tax for your clients.

Additional steps

You’ll need to take additional steps to access different online services that HMRC provides.

After completing the steps you need to take before registering as a professional tax agent, you must register as a tax adviseragent with HMRC tofor access the tax services you want to use.

The process is different for registering your own business for tax.

Registering

Once withyou’ve HMRCregistered as a tax adviser

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  HMRC online services account

  You’llYou will need to applyregister for a HMRC online services account if you want to use:

  • Charities
  • Construction Industry Scheme for agents (CIS)
  • Corporation Tax
  • Employment related securities for agents (ERS)
  • Gambling Tax
  • Machine Games Duty
  • Notification of Vehicle Arrivals (NOVA)
  • PAYE
  • Self Assessment
  • VAT
  • VAT EU Refunds for agents
  • VAT Mini One Stop Shop for agents (MOSS)

  Registering with online services

  To register for ana HMRC online services account,account you must:

  1. create

     Create a Government Gateway user ID andto selectaccess ‘Registeran asHMRC anonline agent’services toaccount.

  2. Register getfor anthe agenttax accountyou (keepneed aand recordget ofan youragent usercode IDor andreference password)number.

  3. apply

     Use foryour an agent code or reference number

  4. enrol into enrol the tax servicesservice you want to use onto your account.

  If you want to register for Gambling Tax, you do not need an agent code or reference number, you can register instantly on your HMRC Online services account when you sign in with your Government Gateway ID.

  1. Create a Government Gateway user ID

  IfYou youmust alreadyfirst havecreate a Government Gateway user ID,ID useand itselect to‘Register signas inan agent’ to theget onlinean serviceagent andaccount. completeMake yoursure registration.to Ifkeep youa dorecord not,of youyour canuser createID oneand frompassword.

  2. theApply signfor inan page.

  Agentagent codescode andor reference numbers

  number

  There are different ways to get agent codes and reference numbers depending on which tax service you’re using.

  You only need to apply for a VAT agent reference number if you’re not VAT registered. If you’re already VAT registered, you can use the VAT number you already have.

  Tax service	What type of code you need	How long it takes	How to apply
  Charities	Agent reference number or customer account reference number	Within 40 working days of HMRC receiving your application	Apply online or in writing for an agent reference number or customer account reference number.
  Construction Industry Scheme for agents (CIS)	PAYE reference number	Instant	Apply online for a PAYE reference number for CIS.
  Corporation Tax	Agent code	Within 40 working days of HMRC receiving your application	Apply in writing for an agent code for Corporation Tax.
  Employment related securities for agents (ERS)	PAYE reference number	Instant	Apply online for a PAYE reference number for ERS.
  Machine Games Duty	Agent reference number	Instant	Apply online for a Machine Games Duty agent reference number.
  Notification of Vehicle Arrivals (NOVA)	VAT reference number	Instant	Apply online for a VAT reference number for NOVA.
  PAYE	PAYE reference number	Instant	Apply online for a PAYE reference number.
  Self Assessment	Agent code	Within 40 working days of HMRC receiving your application	Apply in writing for an agent code for Self Assessment.
  VAT	VAT reference number	Instant	Apply online for a VAT reference number.
  VAT EU Refunds	VAT reference number	Instant	Apply online for a VAT reference number for VAT EU Refunds.
  VAT Mini One Stop Shop for agents (MOSS)	VAT reference number	Instant	Apply online for a VAT reference number for VAT MOSS.

  3. Enrol in the tax services you want to use

  Once you’ve registered and got the agent code for the service you want to use, you can then enrol it onto your HMRC online services account. Once you’ve enrolled in a tax service, you will need to activate itthe service before you can transact.

  Check if you should register using a Government Gateway user ID

  If you already have a Government Gateway user ID, use it to sign into the online service and complete your registration. If you do not have a user ID, you can create one from the sign in page.

  You can do this to register for:

  • Air Passenger Duty
  • Aggregates Levy
  • Bingo Duty
  • Gaming Duty
  • Insurance Premium Tax
  • Landfill Tax
  • Lottery Duty
  • Stamp Taxes

  Register for Gambling Tax

  If you want to register for Gambling Tax, you do not need an agent code or reference number, you can register instantly on your HMRC Online services account when you sign in with your Government Gateway ID.