Online Self Assessment deadline 31 January

Prepare free - from £39 when you file, ex VAT

Get started

Home / Guides / Agent authorisation

Help Centre · HMRC access

Get authorised as an agent for Self Assessment

Before you file a client’s return under your agent login, HMRC must have you recorded as their agent. Here is the order of events at HMRC, and what to set up in the desk.

Start preparing free Government Gateway guide
  • Agent services account
  • Client confirmation
  • Practice login
  • Client login fallback
12 digitsin a Gateway user ID
1 loginfor every authorised client
SA800partnership returns use the practice login
Admin onlycan save or change it

In short

Register for an HMRC agent services account, then request authorisation for each client using their details such as UTR and postcode. The client confirms, either by passing you a code HMRC posts to them or by accepting online. Once authorised, a practice admin saves the agent Gateway login under HMRC details and every authorised client files under it. Check GOV.UK for HMRC’s current steps.

This page covers

  • The order of events at HMRC
  • Which login the desk uses, and when
  • What to do while authorisation is pending

At HMRC

Four steps at HMRC

HMRC changes the screens from time to time, but the order stays the same.

  1. 1Register as an agent

    Set up an HMRC agent services account. HMRC asks for your anti-money laundering supervisor.

  2. 2Request authorisation

    Ask to act for the client for Self Assessment using their details, such as their UTR and postcode.

  3. 3Client confirms

    Depending on the route, HMRC posts the client a code for you to enter, or the client accepts your request online.

  4. 4Check the client list

    The client appears in your agent account once authorisation is complete.

In the desk

Which login the desk files with

01 Step 1 of 2

Save the practice login once

Practice admin

Open HMRC details and enter the agent Gateway user ID (12 digits) and password. Choose Save HMRC login.

The password is never shown again. Only a practice admin can change it; others see a note asking them to ask an admin.

In the appHMRC details

Good to know
  • The Gateway login is used when you file. It is not your Self Assessment Software sign-in.

02 Step 2 of 2

Or file with the client’s own login

While authorisation is pending, you can file with the client’s own Gateway login, with their consent. Add it in the optional Government Gateway section of the client’s details.

A client login on Client details takes priority for that client. Everyone else uses the practice login.

In the appClients → Add client

Login rules

Practice login or client login?

SituationLogin used to file
Client with no login on their detailsPractice login from HMRC details
Client with their own login savedThe client’s login
Partnership (SA800) returnPractice login from HMRC details
No practice login and no client loginThe filing desk asks for a Gateway login before you submit

Official guidance

Check HMRC’s current steps

HMRC updates its agent services regularly. Confirm the current process on GOV.UK before relying on any of the steps above.

GOV.UK: client authorisation overview →GOV.UK: get an agent services account →

FAQs

Common questions

Do I need authorisation to file a client’s Self Assessment?

To file with your agent login, yes. HMRC must have you recorded as the client’s agent for Self Assessment.

Who can save the practice Gateway login?

A practice admin, under HMRC details. Other team members see a note asking them to ask an admin.

Can I file with the client’s own Gateway login instead?

Yes, with their consent. Save it on the client’s details and the desk uses it for that client instead of the practice login.

Which login is used for partnership returns?

The practice login saved under HMRC details.

Keep going

Government Gateway for Self AssessmentSave and test a Gateway login. HMRC error 1046When the login is refused. HMRC rejection codesEvery code the desk explains. For bookkeepersFiling for clients as a bookkeeper.

Prepare free

Authorised? File from one practice desk.

Save your agent login once and file every authorised client’s return. Prepare free.

Start preparing free Book a demo