HMRC Online Services
HMRC Online Services Login, Register & Manage Your Tax
Access your personal or business tax account, understand Government Gateway and GOV.UK One Login, and find the HMRC services you need. Our practical UK guide explains how it all works.
HMRC online services allow individuals, self-employed people, employers and limited companies to manage UK tax affairs securely online. You can check tax records, submit eligible returns, make payments and manage correspondence with HM Revenue & Customs.
Visit the official GOV.UK HMRC sign-in page and use your existing Government Gateway or GOV.UK One Login details. If you are a new user, select the option to create new sign-in details. HMRC will guide you through the appropriate registration process.
What are HMRC online services?
HMRC online services are digital tax services operated by HM Revenue & Customs, the UK government department responsible for collecting taxes and administering various benefits and tax-related schemes.
Rather than relying entirely on letters, telephone calls or paper forms, taxpayers can use HMRC's online accounts to view information and complete many administrative tasks.
HMRC provides different accounts for individuals, businesses and professional tax agents. The services available depend on your circumstances, registrations and the account you use.
Which HMRC online account do you need?
Choosing the right account is the first step towards accessing the correct tax information.
Personal Tax Account
For employees, pensioners, individuals and people managing their personal tax affairs.
- Check your tax code
- View employment income
- Check National Insurance records
- View State Pension information
- Manage eligible tax refunds
Business Tax Account
For sole traders, partnerships, employers and limited companies managing registered business taxes.
- View business tax liabilities
- Manage Corporation Tax
- Manage employer PAYE
- Access VAT services
- View payments and messages
Tax Agent Accounts
For accountants and authorised tax professionals managing HMRC services on behalf of clients.
- Manage authorised clients
- Access relevant tax services
- Support tax registrations
- Manage agent authorisations
- Access Making Tax Digital services
How to register for HMRC online services
If you have never used HMRC online services, the official sign-in journey will help you create the correct credentials for the service you need.
Visit the official HMRC website
Go to GOV.UK HMRC online services and select the sign-in option.
Create new sign-in details if needed
If you have not used HMRC online services before, choose "Create new sign in details". Do this even if you already have credentials for another government service.
Follow the account setup instructions
HMRC will direct you to Government Gateway or GOV.UK One Login as appropriate. You may be asked for an email address and other information.
Complete security and identity checks
Depending on the service, you may need to confirm your identity, enter a security code or provide relevant personal or business details.
Access or add your tax services
Once signed in, use the available account services. Some business taxes require separate registration or enrolment before they appear.
Government Gateway vs GOV.UK One Login
HMRC currently uses two different sign-in systems. Which one you need depends on the HMRC service and whether you already have an account.
Government Gateway
An established government authentication system widely used for HMRC business and tax services.
- Uses a Government Gateway user ID
- Requires a password
- May require additional security verification
- Existing users should continue using their current credentials where directed
GOV.UK One Login
A newer sign-in system being introduced across government services, including relevant HMRC personal tax services.
- Uses an email address and password
- Includes security and identity checks
- Not yet a replacement for every HMRC service
- HMRC will direct new users to the appropriate system
If you already have a Government Gateway account, do not assume you must replace it with GOV.UK One Login. Follow the instructions for your specific service.
For further information, read our GOV.UK One Login guide .
What can you do with HMRC online services?
HMRC provides access to a wide range of personal and business tax services. Some tasks can be completed directly in an HMRC account, while others require separate online services or compatible software.
| Tax service | What you can do | Important information |
|---|---|---|
| Self Assessment | View tax information, manage returns and payments. | MTD for Income Tax may require compatible software. |
| Income Tax and PAYE | Check tax codes, employment income and tax records. | Employers use separate PAYE online services. |
| Corporation Tax | View tax records, liabilities and payments. | Company Tax Returns normally require commercial software from April 2026. |
| VAT | Manage VAT registration, liabilities and payments. | VAT returns generally require MTD-compatible software. |
| National Insurance | Check contribution records and relevant gaps. | Voluntary payments are subject to eligibility rules. |
| Construction Industry Scheme | Access relevant contractor and subcontractor services. | Registration and account access depend on your role. |
| Child Benefit | Manage eligible claims and personal information. | Some childcare services have separate sign-ins. |
Making Tax Digital and HMRC online services
Making Tax Digital (MTD) requires qualifying taxpayers to maintain digital records and submit relevant information using compatible software.
MTD for VAT is already established. MTD for Income Tax began phased implementation from 6 April 2026, starting with qualifying individuals whose relevant income exceeded £50,000 in the applicable reference tax year. Further thresholds are being phased in.
Read our Making Tax Digital guide for more information.
HMRC online services login problems
If you cannot access your HMRC account, the solution will depend on the sign-in method and the error shown.
| Problem | Recommended action |
|---|---|
| Forgotten Government Gateway user ID | Use the recovery option in the official HMRC sign-in journey. |
| Forgotten password | Follow the password recovery instructions for your sign-in system. |
| Not receiving a security code | Check your registered method or use the available help option. |
| Account locked | Government Gateway accounts locked after repeated incorrect attempts normally unlock after two hours. |
| Tax service not showing | Check whether you have enrolled for that tax and are using the correct account. |
| HMRC service unavailable | Check official service availability and planned maintenance notices. |
How to protect your HMRC account
- Always start from an official GOV.UK page.
- Use unique passwords and secure verification methods.
- Never disclose sign-in codes to unexpected callers.
- Be suspicious of unsolicited tax refund messages.
- Authorise your accountant through HMRC's agent procedures rather than sharing passwords.
Important HMRC filing and payment deadlines
Using HMRC online services does not remove your responsibility to meet tax deadlines. The following are common UK deadlines, subject to the relevant rules and circumstances.
| Tax obligation | Typical deadline |
|---|---|
| Online Self Assessment tax return | 31 January following the tax year |
| Self Assessment balancing payment | 31 January; payments on account may also fall due on 31 January and 31 July |
| Quarterly VAT return and payment | Usually one calendar month and seven days after the VAT period ends |
| Corporation Tax payment | Usually nine months and one day after the accounting period ends; large companies may pay by instalments |
| Company Tax Return (CT600) | Usually 12 months after the accounting period ends |
| Monthly employer PAYE payment | Usually the 22nd of the following tax month if paying electronically |
These are general deadlines, not a personalised tax calendar. Exceptions and different filing obligations may apply. Check your specific circumstances.
HMRC online services: Frequently asked questions
How do I log in to HMRC online services?
Visit www.gov.uk/log-in-register-hmrc-online-services and select the sign-in option. Use the Government Gateway or GOV.UK One Login credentials appropriate to your account.
Do I need a Government Gateway account?
Not for every HMRC service. Some personal tax services support GOV.UK One Login, while many business tax services still use Government Gateway. HMRC will direct you to the appropriate system.
Can I access HMRC online services without a UTR?
Yes. You can access various personal tax services without a Unique Taxpayer Reference (UTR). However, a UTR may be required for particular services, including Self Assessment or Corporation Tax.
Is HMRC online services free?
HMRC does not normally charge a fee simply to create or use its online tax accounts. However, some filing obligations require paid commercial software or professional assistance.
Can I use HMRC online services on my phone?
Yes. Many services work through a mobile browser. The official HMRC app also provides access to selected personal tax information and functions. Not every business service is available in the app.
Can my accountant access my HMRC account?
An accountant can act for you when properly authorised through HMRC's agent arrangements. You should not give your accountant your personal HMRC password or security codes.
Why is my HMRC tax account not showing a service?
You may need to register for or add that tax service, complete an enrolment step, or sign in using the correct account. Some services are accessed separately from the main tax account.
What should I do if HMRC online services are down?
Check HMRC's official service availability information and try again later. Keep evidence of any technical problems affecting an important filing and seek HMRC guidance where necessary.
Can I file my company accounts through HMRC?
Company accounts and Corporation Tax returns have separate requirements. Following the closure of HMRC's free Company Tax Return filing service on 31 March 2026, most companies need commercial software or an accountant to submit their CT600. Companies House accounts are subject to separate filing requirements.
Need help managing your HMRC tax affairs?
At The Online Accountants, we help limited companies, sole traders and individuals manage tax registrations, accounts, returns and HMRC compliance.
Whether you need assistance with Self Assessment, Corporation Tax, VAT or Making Tax Digital, our online accountancy services can help simplify your responsibilities.