Find out how to apply for approval to get an agent services account, if your agent business is based outside the UK.
You must apply to HMRC for approval before you can create an agent services account, if:
- your agent business is based outside the UK
- you want to:
- access new HMRC online services
- use software to communicate with HMRC on behalf of your clients
Your application to access our services will be measured against the HMRC standard for agents.
Who can apply
You can apply if:
- your agent business complies with anti-money laundering supervision registration or similar regulations in your country
- the person applying is a director or senior officer of the business
What you’ll need
You’ll need your:
- main trading address (this cannot be a PO Box or a third-party address)
- anti-money laundering supervisory details, if required in your country, including:
- the name of your supervisory body
If you do not need to register with an anti-money laundering supervisory body in your country:
- answer ‘No’ to the relevant question in the application
- upload a document explaining why registration is not required
- upload this document with your proof of trading address
When you apply
To apply, you must upload a photo or scan of:
- proof of your trading address, such as a bank statement or utility bill dated within the last 3 months
- proof that your business is registered with an anti-money laundering supervisory body, if required in your country, such as a letter from the supervisory body dated within the last 12 months
- proof of tax registration, such as a letter from a tax authority dated within the last 12 months
If your documents are not in English, you must upload:
- the original document
- an English document that explains what the original document is, what it shows, and includes a translation of the relevant information
You may also need:
- any HMRC agent codes you have
- your UK National Insurance number or Self Assessment Unique Taxpayer Reference, if you have one
- your company registration number or equivalent, if you have one
- any business tax references you have in your own country
If you plan to submit nominations for Income Tax repayments using P87, R40 or MATCF print and post forms, read about receiving Income Tax or PAYE repayments on behalf of others.
How to apply
You’ll need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.
You will not be able to save your progress so have all your information together before you start your application.
Online services may be slow during busy times. Check if there are any problems with this service.
You can also check the progress of your application.
What happens next
HMRC will tell you within 28 days if your application has been approved, and what you need to do to set up your agent services account.
If your application is approved, you’ll need to finish setting up your agents services account before you can use it to act on behalf of your clients.
If your application is rejected, we will tell you why.