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Get started with our online services for agents and advisers

Using our online services can save you - and your clients - time and money. You can:

  • submit tax and PAYE (Pay As You Earn) returns and declarations
  • make payments and request refunds
  • view your clients' statements and accounts
  • manage authorisations
  • keep contact details up to date

Using online services means that you can be sure that the transaction has been received by HM Revenue & Customs (HMRC) and receive the reassurance of an instant acknowledgement. And repayments and refunds for your clients are processed more quickly than through other methods.

Over the next few years, filing returns and managing payments online will become mandatory for more and more taxes - some PAYE management can already be only carried out online. So it makes sense to make use of our online services as soon as possible.

This guide will show you how to register for online services as an agent and how to get the most from the services for you and your clients.

On this page:

Register for online services for agents

Before you can use our online services, you need to register. If you are VAT registered, you can sign up for all online services for agents through the HM Revenue & Customs online services portal. If you are not VAT registered and you wish to register clients for VAT, you will need to register for this service through the Government Gateway.

You can register and enrol through our online services registration page. You need to select 'register as an agent' and then choose the services that you want to register for from the following options:

  • Self Assessment (SA) for agents
  • Corporation Tax (CT) for agents
  • PAYE/Construction Industry Scheme (CIS) for agents
  • VAT for agents
  • VAT registration
  • Stamp Taxes for agents

You'll need to register for each service you want to use. For example, if you are handling Self Assessment and PAYE issues for clients, you will need to register for Self Assessment for agents and PAYE for agents.

The registration process only takes a few minutes to complete. You'll have to:

  • provide a few details about yourself
  • choose a password - this must be between 8 and 12 characters, and contain at least one number (0 to 9) and one letter (a - z)
  • make a note of your User ID - this will appear on screen and we'll confirm it by post within seven days
  • create your agent identifier
  • select the services you want to enrol for - the information you'll need varies depending on the service

Register as a new agent user through HMRC online services

Go to the Government Gateway login page

When we write to confirm your User ID we'll also send you an activation PIN. You must activate the service within 28 days to be able to use it. You'll need your User ID and password each time you use the service.

Once you've registered as an agent you can also:

  • set up other users in your organisation
  • create 'assistants' who'll have limited access to specific features

Computer requirements

To use our online services you'll have to have a computer with an Internet connection.

We recommend that the minimum specifications for your browser should be:

  • for Windows users - Microsoft Internet Explorer 5.0 or Opera 7.0
  • for Mac users - Opera 7.0 or Safari

Your browser will also need JavaScript and cookies enabled and must be capable of supporting 128-bit SSL.

Software options

You can either use the free software we provide or commercially produced third party software that lets you file online.

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Using online services for agent authorisation

You must be authorised as an agent before we can discuss your client's affairs with you. You can authorise for each client and tax you are managing for them online using the online agent authorisation service.

You'll need separate authorisations to act on behalf of your client for each of the following:

  • individuals, partnership and trust tax affairs under Self Assessment
  • National Insurance contributions and tax credits
  • Corporation Tax
  • PAYE for employers
  • VAT
  • Construction Industry Scheme.

Using the online authorisation service is quick, easy and secure. It saves you and your client from having to fill in and submit a paper form 64-8.

Once you're authorised you can use our online services to manage your client lists, file returns and exchange information with us online. But remember, you'll first need to register for each online service you want to use.

At present, you can't use online services for individuals who are not within Self Assessment. These services are planned for the future.

Find out how to use the online agent authorisation service

Check the online services demonstrator to see what you can do online

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Self Assessment online for agents

Once you've registered for Self Assessment online for agents, you can use the service to:

  • file your clients' Self Assessment returns online - with or without attachments
  • view the list of clients that you're authorised for
  • view clients' statements and tax liabilities
  • view and change your clients' contact details

You can either use our free software or commercially produced third-party software. Remember that not all the third-party software packages will let you file attachments.

Using the Self Assessment online service offers a number of benefits over filing paper returns, including:

  • 24 hour access
  • automatic calculations - helping to reduce mistakes
  • immediate confirmation that we've received the return
  • faster processing of returns
  • the ability to part-complete a return and finish it at a later date
  • a secure email service for sending queries and receiving replies

View a demonstration of Self Assessment online for agents

Find accredited third part software for Self Assessment online

Find out how to set up Self Assessment online for agents

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Corporation Tax online for agents

You can use Corporation Tax online for agents to file your client's Corporation Tax returns online. You can also use the service to see:

  • the record of your client's liabilities and payments
  • your client's current balance - including any interest and penalties they owe
  • the payments, repayments and reallocations made
  • details for the last seven years

If your client has set up a group payment arrangement (GPA), you can also see a summary of the group's liabilities and payments. The summary covers the last five years for the nominated company.

You can either use our free software or commercially produced third-party software. Some third party software may allow the tax computation to be sent using XBRL (extensible business reporting language) format.

You can use HMRC software to file the following forms online:

  • CT600
  • CT600A
  • CT600C
  • CT600J

The benefits of using the Corporation Tax online service include:

  • 24 hour access
  • automatic calculations - helping to reduce mistakes
  • immediate confirmation that we've received the return
  • faster processing of returns
  • a secure email service for sending enquiries and receiving replies

Find out more about CT online

See a demonstration of Corporation Tax online for agents

Read more about setting up Corporation Tax online for agents

By April 2011, all Corporation Tax returns will need to be filed using the XRBL format and payments made electronically. You will need to make sure your software will be able to do this. HMRC is working closely with software developers and testing software to make sure it is compatible.

While the change is some way away, it's a good idea to consider whether your software will be able to handle the new data formats - particularly if you are thinking of investing in new software in the near future.

Corporation Tax Online - software successfully tested

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PAYE and Construction Industry Scheme online for agents

PAYE and Construction Industry Scheme (CIS) online services for agents are linked - if you register for PAYE for agents, you will automatically be able to use the CIS system.

Working with PAYE online

If you're handling PAYE for your clients, it's possible that you will be using our online services already as some payroll functions are online only.

If your client has 50 or more employees their end of year returns P14 and P35 must be filed electronically. You can do this either:

  • online through the Internet service
  • with electronic data interchange (EDI)

If your client has fewer than 50 employees their end of year returns must be filed electronically for 2009-2010 onwards.

There are tax-free financial incentives for filing electronically before this deadline - £100 for the 2007-2008 return and £75 for the 2008-09 return. From April 2009 - or from April 2011 if your client employs fewer than 50 employees - you'll also have to file online some forms that you have to send us during the year.

Employer deadlines for filing PAYE online

As an agent, you can use PAYE online for agents to file your clients' end of year returns and other payroll information online. You can use the service to send us the following forms:

  • P35
  • P14
  • P38A
  • P38S
  • P12
  • P37
  • P11D
  • P11D (b)
  • P9D
  • P45 Part 1
  • P45 Part 2
  • P46
  • PENNOT pension notification
  • WNU works number update
  • P46 car

If you use the service we can also send you various notices and reminders online, saving you and your clients time.

You can either use our free software or commercially produced third party software. You'll find that our free software works best for your clients who've got fewer than 50 employees. You'll find a list of approved third party software providers on our website.

If your client is a large employer, you might find it best to use Electronic Data Interchange (EDI) rather than file online.

See a list of accredited third party payroll software packages

Read more about setting up PAYE for agents

Read more about using EDI

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CIS online

You can also use CIS online for agents to send us your client's monthly CIS returns and verification requests. If you've registered for PAYE online, you'll be able to use CIS online too - but you'll need separate authorisation from your client to deal with their CIS affairs.

Using PAYE and CIS online is a secure, quick and convenient way to send us your clients' returns. You can also manage your client lists and we'll send you notices and reminders online.

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VAT online services

There are three key areas within the VAT online for agents service. You can

  • submit clients' VAT returns through the VAT returns for agents service
  • submit bulk returns for clients using the XML VAT returns service
  • apply to register a client for VAT using the VAT online registration service

If you wish to submit VAT returns for your clients through the VAT returns for agents service, you must be registered for VAT and authorised online by your client to act on their behalf. And VAT payments must be made electronically.

Once you're set up, you can:

  • submit returns online, either individually or in bulk through the XML service
  • register clients for VAT
  • manage listings of your clients and view their VAT returns
  • submit EC Sales Lists through the XML service
  • receive email reminders when your client's VAT returns are due

Using our online services means that:

  • you don't need to lose time getting your client's signature
  • an immediate acknowledgement that the return has been received is provided
  • boxes 3 and 5 are automatically calculated, reducing the risk of errors

If you are processing large amounts of VAT returns for clients, you can use the XML VAT service. You may need to invest in messaging software or third-party software.

In either case, while you are acting as an agent for your clients, the legal responsibility for filing returns and paying VAT due remains with them.

If you are not registered for VAT, you can still use the VAT Online registration service to register your clients for VAT, provided you have a Government Gateway account.

See a demonstration of the VAT Online service for agents

More information about the VAT online for agents service

Find out about the XML VAT returns service

Go to the Government Gateway login page

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Get help with online services

The online services pages of the HMRC website shows how you can get help with any queries. You can download helpsheets, view demonstrations of the services and see the frequently asked questions.

You can also call our Online Services Helpdesks on Tel 0845 60 55 999 or on Tel 0845 010 8500 for help with VAT. You can also send us your queries by email.

You can find out about the help available by going to the relevant service from the 'do it online' section of the homepage.

Find out about HMRC online services

Find out how to contact the Online Services Helpdesks

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