You can use the  HMRC service availability, downtime and technical issues to check for planned downtime or whether there are any technical issues affecting the performance of HMRC online services.

You will need to sign in to HMRC services and check which agent account you’ll need to use.

The tax services you will be using will determine the type of account you need.

Agent services account allows you to access services such as:

• managing your client’s Capital Gains Tax on UK property account
• managing your client’s details for VAT

You will need to sign in to HMRC services and check which agent account you’ll need to use.

The tax services you will be using will determine the type of account you need.

HMRC online services for agents account allows you to access services such as:

PAYE for Agents online service

The PAYE for Agents online service allows you to manage most of your clients’ responsibilities online for:

• PAYE (Pay As You Earn)

Self Assessment for Agents online service

The Self Assessment for Agents online service covers individuals, businesses, trusts and partnerships. Client authorisations also cover National Insurance and, for individuals, requests for information to help calculate the High Income Child Benefit charge.

To use the Self Assessment for Agents online service you’ll need to:

• be registered with HMRC online services
• add the Self Assessment for Agents service to your portfolio
• set up agent authorisation for each of your clients

Multi-factor authentication (MFA) adds an extra layer of security to your account.

When you sign in to your account, enter your Government Gateway user ID and password. You will then be asked to enter a one-time access code.

MFA applies to all online services linked to your Government Gateway account, helping to protect it even if your sign-in details are compromised.

Managing your MFA settings

When you sign in, the steps you need to follow depend on whether you already have an MFA option set up on your account:

• if you do not have an existing MFA option, you will be asked to set one up the first time you sign in
• if you already have an MFA option set up, for example because it was enabled previously for a service like Making Tax Digital for VAT, you will need to sign in using that method first

Once signed in, you can:

• update an existing MFA option

Administrators can remove MFA options for team members, but can’t set up new ones for them.

To update your settings within an Agent Services Account:

1. Select manage account.
2. Click manage your own sign‑in details.
3. Choose how you get access codes.
4. Update or add your security preferences.

To update your settings within an HMRC online services for agents account:

1. Select your account from the home screen (left‑hand menu).
2. Click change details or change password.
3. If presented with your security console, select your Government Gateway profile to proceed, if not presented with this screen, move to step 4.
4. Select how you get access codes to amend and add security preferences.

Receiving access codes

• agree and communicate your approach to MFA, so all employees know what to expect when they next sign in
• use a reputable authenticator app that can generate time-based one-time access code as the primary method
• set up one additional authentication method as a backup, once you have signed in

There are 3 ways to get an access code — the authenticator app, by text message or by voice call.

Authenticator app

The authenticator app benefits include:

• works on a phone, tablet or computer
• does not need mobile signal
• provides a code when offline
• you can use any authenticator app

A ‘secret key’ will be displayed alongside a QR code during the set up of the authenticator app. Once set up, the access code will appear for 30 seconds before being regenerated.

Text message

A text message code lasts for 15 minutes and:

• is sent directly to your phone
• you must have signal to get it

HMRC does offer text message outside the UK, although this service is not available in all countries.

Voice call

A voice call code lasts for 15 minutes. Your phone will ring and a voice will say the code.

Voice call can be used on landline and mobile devices. It is not a suitable option for switchboards.

Setting up individual accounts for each member of staff

HMRC recommends that each member of staff who requires access to your Agent Services Account and HMRC online services for agents account, has their own individual sign-in credentials.

Setting up administrators

Organisations with multiple staff members should have more than one administrator on their account. This allows you to:

• avoid the need to contact HMRC for routine access issues
• maintain continuity if an administrator is unavailable

Remove accounts no longer required

To help keep your account secure, you should remove access for any staff who leave your organisation or no longer need access to your HMRC online services.

This reduces the risk of unauthorised access and helps ensure your account information remains protected.

Guidance on how to add standard users, administrators and remove staff access is available at how to give staff access to your HMRC online tax agent accounts.

Remember me function

This function makes signing in quicker and easier by reducing how often you need to enter an access code.

If you choose this option, you can sign in from the same device and browser without entering an access code for 7 days.

You will still be asked for an access code within the 7 days if you sign in to a different:

There are actions you can take to help keep your HMRC online security information safe as an agent.

Reporting suspicious activity

Information on how to report any suspicious access to your account is available on GOV.UK.

You can access a number of calculators to help you work out your client’s tax. Find out more about HMRC tools and calculators.

Access the Income Record Viewer for agents and use the digital handshake if you’re an agent to check your clients pay and tax details, employment history and tax codes.

You will need an agent services account to access the Income Record Viewer.

You will not be able to use any existing 64-8 authorisation to access the Income Record Viewer. Read the guidance on how to get authorised using the digital handshake so that you can access your client’s information in the Income Record Viewer.

The HMRC app is a quick and easy way to get information about your tax, National Insurance and benefits.

If you have any problems when using HMRC online services, you can contact HMRC for help.