HM Revenue & Customs

Registration and Enrolment.

To use HM Revenue & Customs (HMRC) online services you need to register for an Online Government Gateway Account, and then enrol for the specific service(s) you want to use.

If you are a business and use the online tax registration service to register for Self Assessment/Class 2 NICs, Corporation Tax, PAYE for employers, or VAT, a Government Gateway account will be created for you as part of that process. You will also automatically, in most cases, be enrolled for the associated online services.

If you aren't a business or have already registered for HMRC business taxes you can sign up to use HMRC online services separately.

If you are already registered for other HMRC online services:

Go to www.online.hmrc.gov.uk and login with your User ID and password and you will be taken to the 'Main menu' page. Within the 'Your HMRC services' section of this page, there is a 'Services you can add' section.

If you are new to using HRMC Online services

Go to www.online.hmrc.gov.uk and click on 'Register' under the 'New users' section. This takes you to the next page called 'Registration – What would you like to do'. Click on the 'Sign up for HMRC Online services' link in the 'Already registered for HMRC taxes' section to start the registration and enrolment process.

During the registration process you will be asked to supply details about you or your organisation for identification purposes. These details include your name, email address and, if you are registering as an agent, the name of your organisation. You will also be asked to create a password.

Once you have entered these details your User ID will be displayed on-screen. You must make a note of this and keep it safe, as you will need it every time you log in to use HMRC Online Services. It will not be displayed again, nor will you receive written confirmation of it.

Please note: You are only registering intent to use HMRC Online Services and not actually making a formal commitment to use them.

Once you have registered and have your User ID you can then enrol to use specific HMRC Online Services (or other Government department services).

When enrolling to use an online service, you will be asked for specific HMRC reference information to identify you or your organisation, for example your Unique Taxpayer Reference (UTR) or VAT Registration Number (VRN). Please have this information ready. For details of the information you need, please see the appropriate 'How to register' section for the service you want to use.