What error 1046 means
When software sends a return, HMRC first checks the Government Gateway login with it. Error 1046 means that check failed. On the filing desk you see a message starting HMRC rejected the SOAP credentials. Nothing about your figures was checked, and the return is not filed.
Common causes
| Cause | How to check |
|---|---|
| Wrong or old password | Sign in to your HMRC online account with the same details. If that fails, reset the password on GOV.UK. |
| Wrong user ID | It must be the 12-digit Government Gateway user ID, not an email address or a GOV.UK One Login. |
| Self Assessment not added or not activated | In your HMRC online account, check Self Assessment shows as active, not waiting for an activation code. |
| Login belongs to someone else | The Gateway account must hold Self Assessment for this taxpayer’s UTR, or be the agent’s login for an authorised client. |
| Accountant: client not authorised | The client must have authorised your practice as their agent for Self Assessment. |
How to fix it
- Check the login works on GOV.UKSign in to the HMRC online account with the same user ID and password, and check Self Assessment is active.
- Open HMRC detailsIndividuals: HMRC details in the sidebar. Accountants: the client’s HMRC page, or HMRC details for the practice login.
- Save the login againRe-enter the 12-digit Gateway user ID and the Gateway password, then choose Save login (or Save HMRC login).
- Test the connectionChoose Test connection. A success message ends with No return was filed.
- Submit againGo back to the filing desk and choose Submit to HMRC.
Accountants: agent login or client login?
The desk shows which login is used: Client or Agent Government Gateway. On the client’s HMRC page, Use the agent’s HMRC details for this client? decides which.
If you use the agent login, the client must have authorised your practice for Self Assessment, and the practice login must be saved under HMRC details. If you use the client’s own login, it must have Self Assessment activated for their UTR. See Government Gateway for Self Assessment.
Still stuck?
- Copy the user ID from an HMRC email or letter rather than typing it from memory.
- Waiting for an activation code? You cannot file until Self Assessment is activated.
- Recently reset the password? Save the new one in the software.
- Test connection works but filing still fails? Contact us with the time you submitted.
Still not sorted? Contact us and tell us the page, the tax year and any message you see.
Questions answered
What does HMRC error 1046 mean?
It is an authentication failure. HMRC did not accept the Government Gateway user ID and password used to send the return, so the return was not filed.
Was my tax return filed?
No. With error 1046 HMRC rejects the login before it looks at the return. Fix the login and submit again.
Can I use my GOV.UK One Login to file?
No. Filing from software needs a Government Gateway user ID and password with Self Assessment activated.
Will I be charged again when I resubmit?
No. The filing for that tax year is paid once. Resubmitting after a failed login does not charge again.
What are errors 1000 and 2000?
They are also authentication problems and are fixed the same way as error 1046.
Official sources
These guides explain how HMRC's rules apply in Self Assessment Software. Check GOV.UK for your own circumstances.