Online services for agents

Information about services available to agents, including Self Assessment and PAYE for agents online services, Multi-factor authentication, 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 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.

The tax services you will be using will determine the type of account you need.

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.

The tax services you will be using will determine the type of account you need.

HMRC online services for agents account allows you to access services such as:

PAYE for Agents online service

The PAYE 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 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

Multi-factor authentication

From 7 April 2026, you will see a new page telling you Multi-factor Authentication (MFA) is coming, when signing into HMRC online services through Government Gateway.

Once you have activated your Multi-factor Authentication you will no longer see this page when signing in.

What is Multi-factor Authentication

MFA adds an additional step to the sign-in process.

After entering your Government Gateway user ID and password, you will be asked to enter a one-time access code, to confirm your identity. This helps protect accounts even if sign-in details are compromised.

MFA already protects Government Gateway accounts for individuals and organisations. We are now extending this protection to agent accounts in response to the continued and evolving threat to online security.

How Multi-factor Authentication will be introduced

HMRC has been working collaboratively with agents and professional bodies to introduce this change. MFA is currently being tested with a small group of agents. Testing will expand from April 2026. HMRC will contact agents who we identify may benefit from early adoption of the additional security MFA offers. This may include agents who have previously contacted HMRC about an account suspension or raised security concerns.

Guidance will be published before MFA is applied to all agent accounts. The required date will be confirmed after testing is complete.

How to prepare

Get ready by considering how you will receive access codes and ensure access code settings and administration roles are ready ahead of the introduction of MFA.

If you use automated processes or third party software to manage your sign in journey, the introduction of MFA may affect those products. We recommend contacting your software provider to check whether any adjustments are needed.

Software developers have already been notified of this change to allow time for necessary updates.

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.

Income Record Viewer

Access 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 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 so that you can access your client’s information in the Income Record Viewer.

HMRC App

The HMRC app is a quick and easy way to get information about your tax, National Insurance and benefits.

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