General online services

Access to online services

  • User IDs - User IDs are an important part of our security procedures to protect your clients' information. But we understand that having more than one can be frustrating. We have introduced a single sign-on process through which agents can obtain a single User ID and password. This applies to those who register for the first time or who add additional services. Following feedback from customers, the User ID was changed in September and new users will be allocated an ID made up of 12 numeric characters.
  • Lost IDs and Passwords - Online users who have lost or forgotten their User IDs or passwords can choose to receive a replacement either by post or by email. The email address used in these cases will be that which is held at the Government Gateway (it is important to ensure that the email address we hold for you is correct - to check/change your email address log in and select 'Your account'. To request a replacement User ID or password go to the login screen and follow the instructions. If you have lost both your User ID and your password you will need to phone the Online Services Helpdesk (Tel 0845 605 5999).
  • Enrolment for additional services - If you are enrolling for any new or additional services we recommend that you do this by logging on using your current User ID and password, and select 'add services'. This will automatically enable you to access the new service with your current ID and password.
  • Amalgamation of online accounts - Agents who have registered and enrolled to use more than one of our online services over a period of time may have more than one User ID and password. For some practices, particularly where the use and management of services is spread across different work areas of the practice, this may be an advantage. If however you wish to amalgamate your online accounts please contact the Online Services Helpdesk Tel 0845 605 5999 for advice and guidance. They will be aware of any issues that may affect the success of the amalgamation.

Administrators (Users) and Assistants

The Administrators and Assistants functions are available through the Government Gateway, and can be used to manage HM Revenue & Customs (HMRC) Online Services for your clients. Administrators were previously called Users. Further information about how to set up these roles can be found on the Government Gateway site.

Any Administrator or Assistant can file forms and returns online, though some other actions can only be undertaken by Administrators.

Online Agent Authorisation requests can be initiated by Administrators or Assistants. Entries on a list of requests can only be viewed by the person who made the requests, so the authorisation code would in each case need to be input by the same person who made the request; and only that person would be able to track the progress of the request.

Access the Government Gateway

Attachments

To use this facility you need to be able to create Portable Document Format (PDF) files. There are various software applications available for this. An Internet search for PDF should give you links to the products available, some of which are free to use. You will need to decide which one is most suitable for your needs. If you use third-party software the PDF conversion function will usually be integral to your product.

Documents in hard copy which you wish to attach to online returns can be scanned and submitted as PDF files.

In many cases HMRC does not require submission of attachments, although we accept that you will still sometimes prefer to send them. Where an attachment is required (in particular this will be the case for Capital Gains from the 2007-08 return) it will be made clear in the online form and relevant guidance notes.

HMRC Online software will not allow submission of more than 20 attachments with an online Self Assessment tax return. Commercially available software may allow more than 20.

Whether using HMRC or commercial software, the total file size of all attachments must not exceed 5MB. If the total size of the attachments that you are trying to submit exceeds this limit the whole return will be rejected. However, it is possible to remove attachments if you find you have exceeded the limit.

Self Assessment Online attachments cannot be accepted if they are password protected whereas Corporation Tax attachments that are password protected can be viewed by HMRC staff.

Change of client contact details - new September 2009

Taxpayers and their authorised agents are now able to amend their contact and other details online for various services, including Corporation Tax, Self Assessment, Pay As You Earn (PAYE) and VAT. The change must be notified separately for each relevant service, as the new details will not automatically flow between our corporate computer systems.

Client lists

You can view and download your client list once you have logged on to use Online Services. You can also choose to download an Excel version of the client list.

You can also refine the client list by using the following options:

  • 'All' - full client list
  • 'Me' - shows clients allocated to the person who has logged in
  • 'Nobody' - provides a list of unallocated clients
  • 'User/Assistants' - provides a list of clients allocated to individual users or assistants

The only form of navigation within the client list is the 'next' button.

Unauthorised and authorised client lists

If you file online for a client using the file only service and subsequently submit a form 64-8 (and form FBI2 in PAYE cases) or use the online authorisation process, your client will then appear on your authorised client list. We advise that you should nonetheless retain your client's name on your unauthorised client list, as this will enable you to retain access to forms submitted before you became the authorised agent.

Missing clients

Some agents are experiencing problems when some of their Corporation Tax (CT) or Self Assessment clients are not appearing on their online client lists either at the HMRC Portal or at the Government Gateway. This issue is currently under investigation; meanwhile if you have a client who is missing from either list please contact the Online Services Helpdesk.

Contact details for the Online Services Helpdesk

Commercial software

If you use commercial software and have a specific issue about its functionality or interaction with HMRC systems, you should in the first instance contact your software provider. For our part, as well as holding regular discussions with the tax software industry, we have recently put in place three-way discussions between HMRC, software industry representatives and tax agent representatives (from our national Working Together committees).

HMRC is enhancing both the test facilities we provide to software vendors and the way in which we share our validation rules. The improved facilities will help to eradicate any inconsistencies between, for example, the validation functions in commercial software and HMRC's systems.

Our system allows an agent to use a single software package for multiple agent IDs, for example if carrying out some private client work from the same computer. However this will depend on the licensing arrangements for any particular software package.

CWF1 Online

Form CWF1 is used to register a customer for self-employment. You can now register online. Alternatively you can register by phoning the Helpline for the Newly Self-Employed (Tel 0845 915 4515), or by downloading, printing and completing a PDF version of the form.

Register as a sole trader
Register as a partnership

Email and electronic communications - updated September 2009

HMRC is taking forward a number of initiatives to improve its electronic communications. For a number of types of query, including queries to our Online Services Helpdesk, you can already contact HMRC by email, through the “Contact us” link on the front page of the HMRC website.

Project to explore better electronic communications

HMRC has been running a pilot on the use of online forms. This project allows for customers and their agents to report information to us, and for us to reply by email. Specific forms for pensions and for the reporting of benefits in kind, as well as for general tax agent enquiries, have been tested. We have recently expanded the idea to allow individual PAYE customers and their agents to change their details online.

In addition we are also developing an email channel for the Customer Relations Managers (who currently operate in five areas of the country, and are contactable by telephone) and we shall be publishing further information to the agents who currently have a Customer Relations Manager when the email service goes live.

File only service

PAYE Online enables you to file Employer Annual Returns, including forms P11D Return of expenses payments and benefits and P11D(b) Return of Class 1A National Insurance contributions due, without having completed form 64-8, FBI2 or Online Agent Authorisation, using commercial software or the HMRC free product. You will still need authorisation to view any information or discuss client details with HMRC.

Construction Industry Scheme (CIS) Self Assessment and Corporation Tax: you can file returns online without a 64-8, FBI2 or Online Agent Authorisation, using commercial software (HMRC's free product does not support the file only service for CIS, Self Assessment or Corporation Tax). You will still need authorisation to view any information or discuss client details with HMRC.

Using this filing only service will generate a Government Gateway acknowledgement of submission, and a Gateway success or failure response, in the same way as for an online filing by an authorised agent. If an email address has been provided, an email alert of the success or failure message will also be sent. How messages are collected and presented to you may vary depending on the software used.

Incentive payments for filing online

The incentive payment scheme for PAYE has proved useful in encouraging the take up of online filing of end-of-year returns. In Lord Carter's Review of 2005 he looked at the possibility of introducing incentive payments for other online submissions. He concluded that the most important thing that HMRC needs to do to improve online services is to focus on building robust services that can cope with high volume usage at peak times. This is also a consistent message from service users. So partly for this reason, and partly because of the continued momentum and spread of wider technology and Internet use, resources available for online services will be focused on improving the services themselves rather than offering further incentive payments.

Internet access - linking up with HMRC

Some people think that a broadband connection is essential before they can access HMRC's Online Services. This is not true because all of our online services are also designed to run on dial-up technology.

If you would prefer to use a broadband connection but cannot currently get one on your landline (for example, because you are located too far from your local exchange for broadband to be enabled) there are additional options you can consider.

There are three main ways to get broadband speeds without a standard BT phone line:

  • Cable - providing you have a cable operator in your area
  • Satellite - this requires a dish and a decoder
  • 3G cards and dongles - these use mobile phone technology

Online submission - what happens when we get your return

Online submissions are all acknowledged but the procedure varies - see below for information on individual services. If we tell you that your submission was successful that means it has successfully been transmitted from your computer to ours; it does not mean that the submitted information has been processed and we may still need to contact you in case of query or formal enquiry.

When we send you emails we will use the address you have provided for your account, so it is important to keep this up-to date. You can update or add an email address to your details by logging in to the HMRC website with your User ID and password and selecting 'Your account' from the main menu, then select 'change details' from 'your contact details'. You will then be able to enter or amend your email address.

Acknowledgments to returns you have sent, whether you have a sole login, or you are an Administrator (User) or Assistant, will be sent to the email address associated with your login details.

Your software provider may rephrase the messages that we send before they appear on your software.

If exceptionally you receive an acknowledgement for a return which you do not believe you have submitted you should contact the Online Services Helpdesk to report this Tel 0845 605 5999.

PAYE

Both the UK Government Gateway and HMRC check your return when you send it.

Checks by the UK Government Gateway

If your return has been accepted at the UK Government Gateway, you will get a message saying: 'The submission for reference <Employer PAYE Reference> was successfully received on <date> and is being processed'. This message is not confirmation from us that your return has passed our quality standard checks. It only confirms that we have your submission.

If your return is rejected by the Gateway, you will get the following message: 'The submission for reference <Employer PAYE Reference> was received on <date>. Unfortunately it could not be accepted as it failed HMRC data checks.'

Checks by HMRC

After we have received your return at the Gateway, we will then check the whole return (that is all the P14s and the P35s sent at the same time) against our quality standard, and, if your return passes, will send you an online message saying: 'The EOY return has been processed and passed full validation.'

The acceptance message means that your return has met the standard of quality for how the information must be sent. It does not guarantee that we will not need to contact you later about a particular employee's tax or National Insurance. If your return does not meet the quality standard, you will get an online message saying why it failed and an error code. In most cases we will send these messages within a minute (up to five minutes for larger returns). Please do not attempt to resend a return while you are waiting for an acceptance message. If you cannot correct the error please contact your software provider or the Online Services Helpdesk on Tel 0845 605 5999. You must put right any errors and resend the return by 19 May to avoid a late filing penalty.

Corporation Tax

If you stay online after sending your return your software should display an online message indicating that your return has been received and accepted. If you have provided an email address we will also send you an email confirming that your return has been received.

Self Assessment

Individual returns

If you stay online after sending your return you should receive an online message indicating that your return has been successfully received. At busy times there may be a delay in receiving this online message. However, if you have provided an email address the Government Gateway will send an email confirmation which will contain the UTR for the return filed online. In addition if you are using HMRC free tax return software you will receive a further confirmation email.

Normally you will only know that HMRC has processed your return when the statement of account has been issued, showing the tax due based on the figures which you have declared. The only time we will contact you following receipt of your return is when we have had to correct an entry on the return, or we have worked out the tax for you. In these cases we will send you a Revenue Calculation form SA302.

Trust and Partnership returns

When you file your return online, you should receive an on-screen message confirming that you were successful. If you have provided an email address you also receive an email confirmation.

VAT

When you file a VAT Return online you should receive an immediate online acknowledgement. If you are an agent please pass a copy of this to your client. If you do not receive the acknowledgement you can verify the return has been received by checking the 'available periods' page. If the period for the return is no longer available, that means we will have received the return.

Restricted use of characters and additional information boxes

Characters

Sometimes within our applications there are restrictions on data input. In general where the number of characters is restricted this is because of limitations in the capacity of our back-end systems. We understand that character restrictions can be frustrating, and continue to explore ways of removing these.

The share scheme pages of the Self Assessment tax return only permit the entry of figures to two decimal places (in both paper and online versions). However this should not cause difficulty as, if rounding is required, the guidance states that it should be done in the customer's favour.

The following characters can be entered on the online tax return and attachments:

  • A to Z (upper case)
  • a to z (lower case)
  • 0 to 9 (numeric)
  • space & ' ( ) * , - . / @ £

No other characters will be accepted and any Self Assessment tax return submitted electronically that contains any invalid characters will be rejected. Restrictions on characters have to be made because of what can/cannot be technically supported by HMRC's back-end Self Assessment system.

Dollar ($), hash (#) and underscore (_) characters are not allowable in either the free text fields additional information box (white space) of a return, or in the title of any attachment file sent with a return. Use of the apostrophe (') and pound sign (£) has caused submission difficulties for some customers, so it is advisable to avoid the use of these too.

Just as important as not entering certain characters is to remember always to make entries where required including zeros. This will be indicated by a red asterisk (for example 'underpaid tax included in PAYE coding').

Some fields of the online forms do permit the use of a minus character ( - ). However because online forms provide automatic calculations there are fewer occasions where you need to enter minus figures than on paper forms. Wherever possible guidance onscreen will help you decide the format required for completion of entries.

To access the white space any other information boxes in the HMRC Self Assessment product you need to tick 'I wish to enter additional information to support entries made on my tax return'. If you are unsure how to access the boxes using third party software please contact your supplier.

Any other information box limits

  • SA100 - 1100 characters
  • SA102 - 2200 characters
  • SA103 and SA103F - 1100 characters
  • SA104 and SA104F - 2200 characters

These figures include spaces.

Security

HMRC has a legal duty to protect the confidentiality of taxpayer information, and has to strike a careful balance in applying this duty. All services are designed with security as an integral part of the service design and this includes not just technical aspects of security, but the business processes and processing of the information so as to prevent fraud or invalid transactions being accepted.

Online services

We take all appropriate steps to protect personally identifiable information as it is transmitted from your computers to our site and to protect such information for loss, misuse, and unauthorised access, disclosure, alteration, or destruction. We use leading technologies and encryption software to safeguard data, and operate strict security standards to prevent any unauthorised access to it.

Information is transmitted between the user and HMRC through a secure HTTP (HTTPS) connection. This uses high-strength SSL (Secure Socket Layer) employing 128-bit encryption, the highest strength encryption generally available and identical to that used by online banks and other services where message privacy is important. SSL ensures complete confidentiality and integrity of the message between the user's computer and the HMRC website and prevents viewing, tampering or altering of the message while it crosses the Internet. This level of security applies to all users of our online services.

The HMRC website is designed to prevent unauthorised access or hacking by a combination of measures (which for security reasons cannot be detailed). The site and all services are regularly penetration-tested to ensure attacks cannot compromise the service and gain access to other user's private data.

All data submitted to HMRC is held on secure computers located away from the website. Many online submissions to HMRC are subject to a submission receipt reference number that provides the user with proof of the document they submitted. The nature of this submission receipt reference number ensures it is impossible for the data submitted to be altered without this being evident and so provides the user with complete confidence of the data being received and processed, is as submitted.

Users of online services are required to be authenticated each time they access information, using unique details.

Customers who cannot use the Self Assessment Online Service

A minority of taxpayers cannot file online. In some cases this is because they cannot register for the Self Assessment Online Service because their taxpayer reference numbers are not recognised by the authentication system. Customers in this situation have been advised by letter that this is the case. We are continuing to look at ways to extend the online filing service to this group.

Telephone helplines

Security questions are asked to deter bogus callers who try to obtain personal information. Some of you have asked us why we don't just ask for characters from a password. Most of our millions of customers do not have or need a password to deal with us. Where a customer has a Government Gateway password, this is a 'secret' between the customer and the gateway which is not retained by any of our services or accessible to our telephone operators. For these reasons, the telephone challenges are based around the information we hold about a customer, which they or their agent should be able to provide before any information is disclosed.