Online services for agents
Source: gov.uk (2025-11-07)

Information about services available to agents, including Self Assessment and PAYE for agents online services, calculators and the HMRC App. Find out about service availability and any current issues.

Service availability and issues

You can use the HMRC service availability, downtime and technical issues (https://www.gov.uk/government/collections/hm-revenue-and-customs-service-availability-and-issues) to check for planned downtime or whether there are any technical issues affecting the performance of HMRC online services.

Agent services account

You will need to sign in to HMRC services and check which agent account you’ll need to use (https://www.gov.uk/government/collections/hmrc-online-services-for-agents).

The tax services you will be using will determine the 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).

Agent services account (https://www.gov.uk/government/collections/hmrc-online-services-for-agents#agent-services-account) allows you to access services such as:
- Income Record Viewer
- registering your client’s estate
- managing your client’s Capital Gains Tax on UK property account
- managing your client’s details for VAT
HMRC online services for agents account

You will need to sign in to HMRC services and check which agent account you’ll need to use (https://www.gov.uk/government/collections/hmrc-online-services-for-agents).

The tax services you will be using will determine the 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).

HMRC online services for agents account (https://www.gov.uk/government/collections/hmrc-online-services-for-agents#hmrc-online-services-for-agents-account) allows you to access services such as:

PAYE for Agents online service

The PAYE for Agents online service (https://www.gov.uk/guidance/payecis-for-agents-online-service) allows you to manage most of your clients’ responsibilities online for:
- PAYE (Pay As You Earn)
- Construction Industry Scheme (CIS)
- Employment Related Securities (ERS)
- employer liabilities and payments
Self Assessment for Agents online service

The Self Assessment for Agents online service (https://www.gov.uk/guidance/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:
- have an agent code
- 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
Calculators

You can access a number of calculators to help you work out your client’s tax. Find out more about HMRC tools and calculators (https://www.gov.uk/guidance/hmrc-tools-and-calculators).

Income Record Viewer

Access the Income Record Viewer for agents (https://www.gov.uk/guidance/get-access-to-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 (https://www.gov.uk/guidance/sign-in-to-your-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 (https://www.gov.uk/guidance/how-to-use-the-digital-handshake-to-get-authorised-as-a-tax-agent) so that you can access your client’s information in the Income Record Viewer.

HMRC App

The HMRC app (https://www.gov.uk/guidance/download-the-hmrc-app) is a quick and easy way to get information about your tax, National Insurance and benefits.