Apply for an agent services account if you're not based in the UK
Source: gov.uk (2025-02-07)

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
- 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 (https://www.gov.uk/government/publications/hmrc-the-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 will need

You will need your:
- full name
- job title
- business trading name
- telephone number
- email address
- main trading address, which cannot be a PO Box or third party address
- anti-money laundering supervisory details, if your country requires this, including supervisory body’s name, your membership number and the date your membership needs to be renewed
When you apply, you will also need a photo or scan of your proof:
- of trading address, for example, a bank statement or utility bill dated in the last 3 months
- that your business is registered with an anti-money laundering supervisory body, such as a letter from your supervisory body dated in the last 12 months, if your country requires this
- of tax registration, for example, a letter from a tax authority dated in the last 12 months
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
Read about receiving Income Tax or PAYE repayments on behalf of others (https://www.gov.uk/guidance/receive-income-tax-or-paye-repayments-on-behalf-of-others) if you intend to submit nominations for Income Tax repayments using P87, R40 and MATCF print and post forms.

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 (https://www.gov.uk/government/publications/agent-services-account-if-you-are-not-based-in-the-uk-service-availability-and-issues).

Start now (https://www.tax.service.gov.uk/agent-services/apply-from-outside-uk)

You can also check the progress of your application (https://www.tax.service.gov.uk/agent-services/apply-from-outside-uk).

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 (https://www.gov.uk/guidance/finish-setting-up-your-agent-services-account-if-you-are-overseas) before you can use it to act on behalf of your clients.

If your application is rejected we will tell you why.