HMRC Business Tax Account
Your practical guide to signing in, setting up your account, managing business taxes and resolving common HMRC online account problems.
An HMRC Business Tax Account is a secure online service that lets UK businesses manage registered taxes, view balances, access returns, make payments and manage tax-related authorisations from one place.
What is an HMRC Business Tax Account?
Your Business Tax Account (BTA) is HM Revenue & Customs' online dashboard for managing the taxes associated with your business. It brings together the tax services you have registered for under your HMRC sign-in.
Instead of treating Corporation Tax, VAT, employer PAYE and other tax obligations as completely separate activities, the account provides a central starting point for checking your tax position, accessing online services and managing payments or returns.
What can you do with your account?
Check tax balances
View available information about amounts due, payments, repayments and outstanding liabilities for your registered taxes.
Access tax returns
Navigate to relevant HMRC filing services. Some returns require compatible software rather than direct online entry.
Make payments
Find payment options, references and payment history where supported by the individual tax service.
Add tax services
Connect eligible business taxes and schemes to your account and activate access when required.
Manage access
Authorise tax agents and give staff appropriate access without sharing your own password.
Manage messages
View secure HMRC messages, update account details and manage paperless notifications.
How to log in to your HMRC Business Tax Account
If your business already uses HMRC online services, you will normally need the existing sign-in details associated with your business taxes.
Open the official HMRC website
Visit the HMRC Business Tax Account sign-in page.
Enter your sign-in details
Use the credentials associated with your registered business taxes. HMRC will guide you through the appropriate sign-in process.
Complete security verification
Provide any additional authentication requested, such as a security code.
Review your tax summary
Select the relevant tax service to view its information, payment options or available filing tasks.
Your registered tax services
Conceptual illustration only. This is not a live HMRC interface, and services displayed will depend on your registrations.
How to set up a Business Tax Account
You do not normally need to purchase an account or subscribe to an HMRC dashboard. The online account itself is free to use.
Register for the appropriate tax
Identify whether you need Corporation Tax, VAT, PAYE, Self Assessment or another HMRC service. Each tax has its own registration requirements.
Create or use your existing sign-in
Follow HMRC's instructions to establish online access. Where your business already has a Government Gateway user ID, use the correct existing credentials rather than creating unnecessary duplicates.
Add the required tax service
Look for the option to add a tax, duty or scheme, or the list of services available for enrolment. Enter the information HMRC requests.
Complete any activation process
Some services require an activation code sent by post. Follow the instructions supplied for that service before attempting to use it.
Check the account is ready
Confirm the correct tax services appear and review your filing obligations, payment deadlines and account access.
Business Tax Account setup checklist
Use this checklist before signing in or setting up your account. Tick each item as you complete it.
Your HMRC readiness checklist
For sole traders, partnerships and limited companies
Which taxes appear in your Business Tax Account?
Your account shows services linked to the sign-in you use. Not every business will have all the following taxes.
| Tax service | Who typically uses it? | What to check |
|---|---|---|
| Corporation Tax | Limited companies and other entities within Corporation Tax | Company tax reference, liabilities, payments and available return services |
| VAT | VAT-registered businesses | VAT returns, payment position and Making Tax Digital connections |
| PAYE for employers | Businesses operating payroll | Employer liabilities, payments and payroll-related information |
| Self Assessment | Sole traders, partners and other taxpayers required to file | Returns, statements and personal tax liabilities where linked |
| Construction Industry Scheme | Registered contractors and subcontractors | Relevant CIS online services and obligations |
| Other taxes and schemes | Businesses with specialist obligations | Access to eligible registered services |
Business Tax Account vs Personal Tax Account
Business Tax Account
Designed to access business tax registrations, employer taxes, Corporation Tax, VAT and other eligible business-related services.
Typical users: company directors, business owners, sole traders and authorised business administrators.
Personal Tax Account
Primarily used to manage individual tax matters, such as PAYE income information, tax codes and other personal HMRC services.
Typical users: employees, pensioners and individual taxpayers.
A limited company director may need both: the company's Business Tax Account for company obligations and a personal account for their own tax affairs. Read our HMRC Personal Tax Account guide.
Government Gateway and GOV.UK One Login
HMRC online services use different sign-in arrangements depending on the service and the user's existing credentials.
Government Gateway
Many existing business tax users continue to sign in using a Government Gateway user ID and password, together with any required security verification.
If you have multiple Government Gateway IDs, your tax services may be linked to different accounts.
GOV.UK One Login
GOV.UK One Login is being used across government services, including relevant HMRC personal tax services.
Do not assume that creating a GOV.UK One Login automatically transfers your existing business tax registrations. Follow HMRC's instructions for the service you need.
Can your accountant access your HMRC Business Tax Account?
Yes, you can authorise a tax agent to act for you on eligible taxes. However, accountants normally access client information through their own authorised HMRC agent services, rather than signing in using the client's password.
Choose the taxes your accountant will manage
Agent authorisation is tax-specific. Permission for VAT does not automatically provide access to Corporation Tax or Self Assessment.
Follow the correct authorisation method
Depending on the tax, you may add an agent through your account, use an HMRC authorisation process or approve a digital authorisation request.
Keep control of your own account
You can continue to access your business tax information after authorising an accountant. Review and remove authorisations when appropriate.
How does your Business Tax Account work with MTD?
Making Tax Digital (MTD) connects certain tax reporting obligations with compatible digital record-keeping and submission software. Your HMRC online account provides access to relevant registrations and services, but it does not replace the software required for MTD submissions.
Making Tax Digital for VAT
VAT-registered businesses generally need compatible software to keep digital VAT records and submit VAT returns under MTD rules, unless an exemption applies.
Making Tax Digital for Income Tax
MTD for Income Tax began mandatory phased introduction from 6 April 2026 for qualifying sole traders and landlords, with later phases based on qualifying income and applicable rules.
Eligible users access their MTD Income Tax service through HMRC online services and use compatible software for their reporting obligations.
See our detailed guides to Making Tax Digital and MTD-compatible software.
HMRC Business Tax Account not working? Common problems and solutions
| Problem | Possible reason | What to do next |
|---|---|---|
| Cannot sign in | Incorrect credentials, security verification issue or unavailable service | Use HMRC's official sign-in recovery process and check service availability. |
| Corporation Tax missing | Service not enrolled or linked to a different ID | Check the correct Government Gateway account and add the Corporation Tax service if needed. |
| VAT not showing | Registration or online access not correctly linked | Check your VAT registration and the online account associated with it. |
| Activation code missing | Code not yet delivered, expired or sent to another address | Check HMRC's activation instructions and request a replacement where permitted. |
| Unexpected tax balance | Recent payment not yet allocated, outstanding liability or adjustment | Check payment references, transactions and the relevant tax statement before contacting HMRC. |
| Accountant cannot access tax | Missing, incomplete or incorrect agent authorisation | Confirm the correct tax-specific authorisation process has been completed. |
| Duplicate HMRC accounts | Multiple Government Gateway IDs created over time | Identify which credentials are linked to each tax service and seek HMRC help to align access where possible. |
HMRC Business Tax Account FAQs
Is an HMRC Business Tax Account free?
Yes. HMRC does not charge you to create or use its Business Tax Account. Taxes, interest or penalties may still be payable, and commercial accounting software or professional services may involve separate charges.
Do I need a Business Tax Account if I am self-employed?
If you are self-employed and manage business tax obligations online, you may use HMRC's business tax services. The appropriate access depends on your registrations, including Self Assessment and any applicable Making Tax Digital requirements.
Does a limited company need its own Business Tax Account?
A limited company should have appropriate HMRC online access to manage its registered taxes. Its Corporation Tax obligations are separate from the director's personal tax affairs.
How do I add Corporation Tax to my HMRC account?
Sign in using the relevant business credentials, find the option to add or enrol for Corporation Tax, and provide the information HMRC requests. This may include your company UTR, company registration number and accounting dates.
Why can I not see my VAT account?
Your VAT registration may not be linked to the sign-in you are using, or access may not have been completed. Check whether you previously registered or enrolled using another Government Gateway ID.
Can I use GOV.UK One Login for my business taxes?
HMRC supports different sign-in arrangements across its services. Existing business tax users should continue to follow the credentials and instructions applicable to their registered services rather than assuming a personal GOV.UK One Login replaces them.
Can my accountant see my HMRC tax balances?
An authorised accountant may be able to access information for the taxes and services covered by their authorisation. The information available depends on HMRC's agent service and the particular tax.
Can I file my company accounts through the Business Tax Account?
Company accounts filed with Companies House and a Company Tax Return submitted to HMRC are separate obligations. Your HMRC account provides access to relevant Corporation Tax services, but filing methods and software requirements must be checked separately. See our company accounts filing guidance.
Can I have more than one Government Gateway account?
It is possible to have multiple Government Gateway IDs, but this can lead to different tax services appearing under different credentials. HMRC recommends keeping business tax services together under the appropriate ID where possible.
What should I do if I have lost my Government Gateway user ID?
Use HMRC's official sign-in recovery options. You may be asked to verify your identity or provide details associated with your account. Avoid creating another ID before checking whether your existing access can be recovered.
Does a Business Tax Account show all taxes owed?
It displays information for relevant linked tax services, subject to the functionality and updates available for each tax. It should not be treated as a guarantee that every liability or recently submitted payment is immediately reflected.
Is my HMRC Business Tax Account the same as my Companies House account?
No. Companies House and HMRC are separate organisations. Companies House deals with company registration and statutory company filings, while HMRC administers taxation. Different sign-in and identity verification processes may apply.
Related HMRC and business tax guides
Explore these practical guides from The Online Accountants.
Need help managing your business taxes?
Understanding your HMRC account is one part of staying compliant. The Online Accountants provides UK businesses with practical support for Corporation Tax, company accounts, Self Assessment and ongoing accounting obligations.
Whether you are starting a limited company, reviewing your tax position or looking for a dedicated accountant, we can help you understand your responsibilities.
View Fixed-Price Accounting → Contact The Online Accountants →