Getting started
Source: gov.uk (2025-11-27)

Support, guidance and resources for registering as a tax agent and getting authorised to act on your client's behalf.

Before you register as a tax agent with HMRC

If you want to help friends and family with their tax, you can register online as a ‘trusted helper’ (https://www.gov.uk/help-friends-family-tax).

If you want to become a professional tax agent, there are some things you have to do and standards you should follow (https://www.gov.uk/guidance/steps-you-need-to-take-before-registering-as-a-professional-tax-agent) before you can start handling tax for your clients. These include:
- registering for anti-money laundering supervision
- registering your own business for tax with HMRC
- making sure you’re meeting HMRC’s agent standards
- considering becoming a member of a professional body
If you’re based outside the UK, you must comply with the anti-money laundering requirements of that country.

How to register as a professional tax agent with HMRC

You must register as a tax agent with HMRC (https://www.gov.uk/guidance/find-out-how-to-register-as-a-professional-tax-agent-with-hmrc) for the tax services you want to use.

There are different ways to register depending on which tax service you want to use on behalf of your client.

You will need to check which type of account you need (https://www.gov.uk/guidance/find-out-how-to-register-as-a-professional-tax-agent-with-hmrc#check-which-type-of-account-you-need), and if you should register:
- for an agent services account
- for a HMRC online services account
- using a Government Gateway user ID
Watch a recorded webinar about access groups within the agent services account (https://attendee.gotowebinar.com/register/4018324013724549463).

How to create an agent services account

Once you have registered with HMRC as a tax agent (https://www.gov.uk/guidance/register-with-hmrc-to-use-an-agent-services-account), and your registration has been accepted by HMRC, you can create an agent services account (https://www.gov.uk/guidance/get-an-hmrc-agent-services-account).

If you already have a HMRC online services account and have at least one authorised client (for Self Assessment, Corporation Tax, PAYE or VAT), you can immediately create an agent services account (https://www.gov.uk/guidance/get-an-hmrc-agent-services-account).

How to create a HMRC online services account and enrol a tax service onto your HMRC online services account

When 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 (https://www.gov.uk/guidance/how-to-enrol-a-tax-service-onto-your-hmrc-online-services-account).

Once you’ve enrolled a tax service, you will need to activate the service before you can transact on behalf of your client.

Once you’ve registered for and enrolled a tax service on your HMRC online services account you’ll need to get authorised by each of your clients to transact on their behalf (https://www.gov.uk/guidance/how-to-use-the-online-agent-authorisation-to-get-authorised-as-a-tax-agent).

Check which agent account you will need to use

The account you will need to sign into will depend on the service you need to access. Check which agent account you will need to access a service (https://www.gov.uk/government/collections/hmrc-online-services-for-agents).

Getting authorised to act as a tax agent on behalf of your clients

Once you’ve registered as a tax agent, you must then get authorisation from your client (https://www.gov.uk/guidance/how-to-get-authorised-to-act-as-a-tax-agent-on-behalf-of-your-clients) so that you can transact for them.

You should not use your clients sign in details, or access their online tax account.

Depending on which tax services you will be using, there are different ways to get authorisation from your clients (https://www.gov.uk/guidance/how-to-get-authorised-to-act-as-a-tax-agent-on-behalf-of-your-clients#find-out-the-different-ways-to-get-client-authorisation), including:
- the digital handshake
- online
- asking your client to authorise you through their business tax account
- paper forms
Registering your client for a tax service

If you want to register your client for Self Assessment, Corporation Tax, PAYE, VAT or their trust or estate (https://www.gov.uk/guidance/how-to-register-your-client-for-a-tax-service-as-an-agent), you can do so through your HMRC Online Services account.

Making Tax Digital

Making Tax Digital for Income Tax

Making Tax Digital for Income Tax is a new way for sole traders and landlords to report their income and expenses to HMRC.

From 6 April 2026, some sole traders and landlords must use it, based on their total annual income from self-employment and property.

You or your client will need to use software that works with Making Tax Digital for Income Tax to:
- create, store and correct digital records of their self-employment and property income and expenses
- send their quarterly updates to HMRC
- submit their tax return and pay tax due by 31 January the following year
Find out what you need to do to use Making Tax Digital for Income Tax for your clients (https://www.gov.uk/government/collections/making-tax-digital-for-income-tax-as-an-agent-step-by-step).

Making Tax Digital for VAT

All VAT registered businesses should now be signed up for Making Tax Digital for VAT (https://www.gov.uk/guidance/making-tax-digital-for-vat-as-an-agent-step-by-step). You no longer need to sign up clients.

HMRC will sign up all remaining businesses to Making Tax Digital for VAT automatically unless they are exempt or have applied for exemption.