Online tax accounts

Introduction

HMRC offer a range of digital services for those who want to deal with their tax online. These services allow you to carry out transactions online such as filing your self assessment tax return or, if you are an employer, managing your pay as you earn (also known as PAYE) scheme.

All of HMRC’s digital services are available through GOV.UK, the government website that brings together guidance and information from the major government departments into one place. If you have an Android or iOS smartphone or tablet, you can also access digital services via the HMRC app. 

However, before you can use the majority of HMRC’s digital services, you will need to prove your identity. At the moment, the main way to do this is through the government gateway (see heading below). 

HMRC’s digital services – an overview

HMRC online services is a central point or hub where you can access a range of digital services. You can access HMRC online services on GOV.UK.

One of the main online services relevant for individuals is the personal tax account (see heading below) – which allows you to manage your tax affairs with HMRC online. This is similar to an online bank account, but for tax.

In addition to the personal tax account, HMRC online services allow you to access a range of other online services including:

• Self assessment – Submit your self assessment tax return. 
• Construction industry scheme (CIS) – Find out what you must do as a contractor.
• Notification of vehicles arrivals (NOVA) – Notify HMRC if you have brought a vehicle into the UK.
• PAYE for employers – Access tax codes and information about your employees.

Self assessment is one of HMRC’s most popular online services. To register for this service, you will need a unique taxpayer reference (also known as UTR), which will then be linked with the government gateway account you have created. If you do not already have a unique taxpayer reference, you can apply for one by registering for self assessment.

Please note that when you sign up for self assessment online services through the government gateway, you may find yourself directed to your personal tax account (see relevant heading below), which will have been automatically created for you at the same time.

If you want to get back to the self assessment online service, you need to click on the self assessment tile within your personal tax account. You will only be able to do this when the self assessment service has been activated. See heading: Activation codes for more on this. 

There are also some standalone digital services, which do not sit within HMRC’s online services hub or the personal tax account, and which you can access direct from GOV.UK.

Because GOV.UK hosts a lot of information and services, it is not always easy to find what you are looking for. If you want to find out which HMRC services are available online, a good starting point may be to look at HMRC services and information on GOV.UK. If the information you are looking for is not there, GOV.UK has a search facility which may help. 

For more information about the use of HMRC online services, we recommend that you read the terms and conditions on GOV.UK.

There is more information on using and searching GOV.UK on our Getting help with tax page.

Before you can use the majority of HMRC’s digital services, HMRC need to check that you are who you say you are. To do this, you will have to verify your identity by going through a secure entry portal – usually the government gateway.

Government gateway

The government gateway allows you to use online government services. You can have multiple government gateway sign-in credentials (sometimes called government gateway ‘accounts’). 

It is quite easy to set up new government gateway accounts and get a new user ID and password. See Registering for the government gateway, below. However, these sign-in credentials only become meaningful once a service has been ‘attached’ to the account. To attach a tax service, such as a Personal Tax Account or online self assessment to a government gateway account, you need to verify your identity – see Identity checks below. 

Government gateway v One Login

The government gateway is gradually being phased out and replaced by a new ‘One Login for Government’ system. One Login allows customers to sign in for government services with an email address and password, instead of the 12-digit user ID associated with a government gateway. 

GOV.UK One Login can currently be used to access some government services, but not HMRC services at the time of writing, except for a very small number of completely new HMRC online service users who have been given limited access to One Login under HMRC testing. 

If you have set up a One Login account for a different government service and try to use the One Login option to sign into HMRC, you may be asked to sign in via the government gateway instead. 

The new One Login system is intended to have greater accessibility and identify checking capabilities for users (see the heading Identity checks, below). This includes using international passports and biometric residence permits, often in conjunction with a GOV.UK ID Check app. Under this process, you take a photo and scan your face to match your documents using the app.

Note that the government gateway has incorporated an option to use the GOV.UK ID Check app on a standalone basis, to check your identity, pending full roll out of One Login. There is some information from HMRC on One Login for Government in relation to their services, including guidance on proving your identity.

Registering for the government gateway

You can get a government gateway account when you enrol (or sign-up) for a government online service for the first time. If you have accessed government online services in the past, you may already have a government gateway account (see the heading If you already have a User ID and password, below). If not, then please read on.

Below is a step-by-step guide for signing up for one of HMRC’s most popular online services, the self assessment online service:

Go to GOV.UK and click on the green box and then the ‘Create sign-in details’ link. You will need to:

• enter an email address (and verify it by inputting a code sent to that email address),
• enter your full name,
• create a password (you should make a secure note of your password so you don’t forget it), and
• set up a recovery word in case you lose access to your account.

You will then immediately (on screen) be given your automatically generated government gateway user ID. You will be emailed confirmation of this ID, but it is important to keep a note or print this as it will not appear again on any of the screens and you will need it for when you next sign in.

You need to choose the type of account you want to create. This can be an individual, organisation or agent account, depending on what you intend to use HMRC online services for.

• Register as an 'individual' if you want to use the online service for your personal tax affairs, for example self assessment. 
• Register as an ‘organisation’ if you are a business (for example, a limited company), or you already have an ‘individual’ account but require additional HMRC services, typical for businesses (such as for VAT or PAYE for employers), or if the account is to be used to access the trust registration service. 

Self employed sole traders can have either type of account; or both – for example if they have an existing individual account under which they registered for self assessment but then became an employer, so also need an organisation account. 

You will then be asked to complete a process called 2-step verification. Having this second layer of security provides added protection should your account details ever be lost or stolen. To set this up, one option is to provide details of either a mobile phone to which an access code will be sent by text (SMS) every time you sign in. If you do not have your own mobile phone, you can use somebody else’s, but you would need to have access to this phone each time you want to use your account. However, note that if you choose to receive an SMS message then you should be aware you may be vulnerable to SIM-swapping scammers. There is information about these scams on the website of Which?

Alternatively, you can get access codes sent to HMRC’s app or an authentication app (such as Microsoft Authenticator) which you can download on your smartphone or tablet, if you have one. These allow you to generate a ‘time-based one-time password’ (also known as TOTP) which expires automatically. We understand this is the most secure way of protecting your account.

Identity checks

Once you have completed 2-step verification, you will have to answer some security questions based on information HMRC know about you. 

As part of the process, you are asked for some personal details, for example, name, date of birth and National Insurance number (also known as NINO). If you do not know your National Insurance number then when you get to the page that asks for your personal details, you should simply click on the link that says ‘I do not know my National Insurance number’. Instead, you will be asked for your postcode.

You will then move on to being asked some further questions to help HMRC identify you. HMRC’s list of items that can be used (set out in the bullet points below) now includes documents that can be used with the new GOV.UK ID Check app. While the list suggests that there are non-photo ID options, having tested the journey, it does appear that no matter how you choose to prove your identity, you have to provide a photo ID one way or another.

• UK or international passport
• UK photocard driving licence (including provisional licence)
• UK biometric residence permit
• UK biometric residence card
• UK frontier worker permit
• Self Assessment
• Credit record

There is information about proving your identity with the GOV.UK ID Check app on GOV.UK.

If you are not able to answer the questions, or HMRC do not hold enough information to be able to identify you, you need to discuss next steps with HMRC. For help with problems signing in, you could try HMRC online services helpdesk or to discuss how you should submit your tax return outside their online system, you should call the self assessment helpline.

Even when you have created your government gateway account and signed up for the online service(s) you want to use, this may not necessarily be the end of the process, as many services, including HMRC’s self assessment online service, have another level of security. This requires you to activate the service before you can use it (see the heading below: Activation codes). An on-screen prompt will tell you if this is the case.

If you already have a user ID and password

If you already have a government gateway user ID and password, this means that you already have a government gateway account. You may then simply be able to add the online service(s) you want to use to your account, provided you pass any required identity check.

Before you can access them however, a code will be sent to your phone or tablet under the 2-step verification process outlined above. You may also need to activate some services (see the heading below: Activation codes).

Please note that you will need a separate government gateway user ID and password if you want to access services as:

• an individual (for example so that you can file a personal tax return); and
• an organisation (for example to register for PAYE for employers).

This means you cannot add ‘organisation’ services to ‘individual’ accounts and vice versa. See the heading Registering for the government gateway above, to understand more about this. 

Activation codes

Some HMRC online services (although not the personal tax account) need to be activated before you can use them. 

Where this is the case, you will be sent an activation code in the post once you have completed your enrolment. It will be sent to the address you gave for the particular service you enrolled for.

It can take around 5 to 10 days to receive the code or up to 21 days if you live abroad. You must activate the service within 28 days of the date shown on the activation code letter. If you do not, the code will expire and you will have to request a new one.

HMRC have published guidance on GOV.UK that tells you what to do if you lose your activation code or if it expires.

Problems logging in

If you have problems logging in and enter the wrong user ID or password multiple times, your account will be locked and you will not be able to use HMRC online services for two hours.

During busy times, such as the self assessment tax return deadline day, HMRC online services may be unavailable or particularly slow. HMRC have a tool on GOV.UK which allows you to see if there are currently any service availability issues.

Lost credentials

If you lose your user ID and/or password and cannot get into your HMRC online services account, you may be able to retrieve them using HMRC’s retrieval service.

To use this retrieval service, you must have already successfully enrolled for one of HMRC’s online services. If you have not done this, for example because you lost your user ID and password before you managed to activate a service, then you will have to request a new set of sign-in details by creating a new government gateway account – you cannot ask for the original ones to be resent.

Please note that if you file your self assessment tax returns online, then because your unique taxpayer reference will have been linked with the original government gateway account, you will always need to use the user ID and password you received when you initially enrolled for this service. If you lose them, it is not simply a case of creating another government gateway account and signing up for the service again. Instead you will need to ask HMRC to resend them.

More information on help with signing in can be found on GOV.UK.

If you are still having problems, you can contact the HMRC online services helpdesk who can provide help on the phone or online via a web chat facility. Web chat availability changes throughout the day based on the availability of HMRC advisers - click the link Ask HMRC’s digital assistant and then in the message text box, type ‘speak with an adviser’. They also have a Frequently Asked Questions page on GOV.UK.

Mobile phone number or other access problems

If you have changed phone numbers since you last logged in to your government gateway account and can no longer receive the 2-step verification code, you will need to contact HMRC’s online services helpdesk who can deactivate the old phone number so that a new one can be linked to your log in details. 

To be able to help you, they will need to carry out a security check using details such as your date of birth, National Insurance number and address. The address is often the detail that causes issues if it is out of date on HMRC’s systems, so you might have to recall the address you were using when you first set up the account, or update your address details with HMRC beforehand. 

If you cannot resolve your issue through ordinary channels and so are unable to do what you need to do and are becoming distressed or need additional help to access HMRC’s digital services due to illness, disability or other circumstances, see our Extra support team guidance. 

Blocked accounts

HMRC are concerned about unscrupulous agents setting up accounts for taxpayers and/or using their existing government gateway credentials to register for self assessment. HMRC may be able to spot this using security checks. Where they suspect someone’s online tax account is under the control of an agent, they may suspend all access to that online tax account while they investigate.

It is obviously welcome that HMRC do this, however if this happens to you, it does mean that you might not be able to access things like your personal tax account (more on these directly below). It is important to understand that if a third party has set your mailing preferences to ‘online’ as part of controlling your account, you will not be getting some correspondence, such as letters or notices. 

If your personal tax account has been compromised by a third party, you will probably not be able to access it or you may see an MCI error (manual correspondence indicator) when you try and log in, although these can also appear in other situations too. There is more information about these errors in HMRC’s manual on GOV.UK.

You should contact the online services helpdesk for assistance. You can find the contact details on GOV.UK. There is an established process in place to help you get control back or to help you create a new account. Please be aware that it may take some time for HMRC to investigate your case and for all the issues to be resolved, therefore you should make sure to ask HMRC to send any correspondence by post in the interim.

Personal tax accounts

A personal tax account enables you to manage your tax affairs with HMRC online in the same way as an online bank account but for taxes. Any individual can create a personal tax account, providing they can successfully verify their identity.

Some of the services and functions currently available in the personal tax account include those to:

• change your address
• check your tax code, personal allowance and income details for the current year and for four previous tax years, tell HMRC about any changes that impact tax codes, update employer and pension provider details, see how much tax is due over the current tax year and check/change income estimates on jobs/savings interest. You can also check tax code changes and obtain an explanation as to why a tax code has changed, for example for an additional employment.
• get an estimate of your projected state pension alongside checking your National Insurance contributions record
• report changes that may affect child benefit (for example, if a child stays in education or training)
• claim working from home expenses where they are not paid by your employer
• claim the marriage allowance
• view, save or print your National Insurance number 
• have money owed repaid into a bank account via BACS transfer
• access the online self assessment service
• check your income tax for the previous year, allowing you to understand if you have underpaid/overpaid or if your tax is balanced
• allow a friend or family member to act as a trusted helper if you cannot access your personal tax account or the online services within. You can read more about trusted helpers under the relevant heading below.

You can also track tax forms that you’ve submitted online. You can find out more about your personal tax account and the services you can access through it, on GOV.UK.

Accessing your personal tax account

You can access your personal tax account through the government gateway. You may also find yourself automatically directed to your personal tax account when you use services that are available as part of the account, for example when you sign in to use HMRC’s self assessment online services.

HMRC have produced a short YouTube video that gives you an overview of the personal tax account. Alternatively, you can go straight to the personal tax account sign-in page on GOV.UK.

If you already have an individual government gateway account, you will need to use the user ID and password you got when you set up your government gateway account. If you have not set up 2-step verification or gone through HMRC’s security before, you may now need to do this (see the heading above: Registering for the government gateway). 

If you do not have a government gateway account, you can register for one as part of the process of signing up for your personal tax account. This will involve the same steps as set out under the heading Registering for the government gateway.

Business tax accounts

If you are registered with HMRC as self-employed, you may find you have a linked business tax account as well as a personal tax account.

If you have two separate government gateway accounts, one as an individual and one as an organisation, for example (see Registering for the government gateway above), you can end up with two separate business tax accounts, one linked to each government gateway login.

You can read more about business tax accounts on GOV.UK.

Assisted digital

Assisted digital is the term HMRC use to describe the extra help people may need to deal with their tax affairs online – perhaps because they have a disability or do not have internet access.

It also aims to help those who do have internet access but who have difficulty using it, perhaps because of a lack of confidence or skills, or because they may be experiencing IT technical difficulties.

If you feel you need HMRC’s assisted digital help, you can ask for it from any HMRC helpline. The help you can get includes:

• help to get access to a computer and the internet. HMRC may refer you to an organisation or charity that can help you get online;
• inputting information on your behalf, or helping you to do this yourself;
• arranging a face to face visit if you need one.

You can also contact the HMRC online services helpdesk, which can provide help on the phone or via webchat with:

• problems logging into or registering for most HMRC systems (there is also a ‘Get help with this page’ function at the bottom of the relevant pages);
• error messages you receive when using most HMRC systems;
• using HMRC free software and tools;
• problems sending forms online.

Trusted helpers

HMRC also have a trusted helper facility that allows you to ask a close friend or family member to help you use your personal tax account.

The service can only be used for help with your personal tax account. It cannot be used to help you with your self assessment tax return, for example.

Once your friend or family member has registered as your trusted helper, you will need to accept them as a trusted helper. You need to do this within 28 days. You can authorise this over the telephone by calling HMRC if necessary.

The person will then remain your trusted helper for 90 days. After this you will need to go through this process again. 

If you decide that you want to change or remove your trusted helper, you can do this by ‘blocking’ the person you no longer want to help you through the ‘Help friends or family’ section of your personal tax account. If you ‘block’ someone it is important to note that you will not be able to use them again to help with your personal tax account. Blocking is permanent.

When using the trusted helper facility, it is important to understand that you are still legally responsible for your own tax and therefore any errors or mistakes made by your trusted helper are deemed to be your own.

HMRC’s guidance on their trusted helper facility is on GOV.UK.