Key takeaways
- There are two ways to sign in to HMRC online services: Government Gateway, with a user ID of up to 12 characters and a password, and GOV.UK One Login, with an email address and password.
- Existing users should keep their current sign in details, while new users choose 'Create new sign in details' and are guided to the right type.
- Signing in does not register you for a tax: Self Assessment, VAT, PAYE and Corporation Tax each need their own registration.
- Too many wrong sign in attempts lock an HMRC account for 2 hours, and helpdesk advisers cannot unlock it.
- Businesses manage Self Assessment, VAT, PAYE, Corporation Tax and other taxes from the HMRC business tax account.
To register for HMRC online services, go to GOV.UK's 'HMRC online services: sign in or set up an account' page, select Sign in, then choose 'Create new sign in details' if you have never used HMRC online before. The service guides you to create either Government Gateway or GOV.UK One Login sign in details, which you then use for your personal tax account, business tax account, Self Assessment, VAT, PAYE for employers, Corporation Tax and the Construction Industry Scheme.
Signing in is only half of it. Most taxes also need their own registration, such as registering for Self Assessment or for VAT, before you can use them online. This guide explains both, as GOV.UK describes them in September 2026.
Government Gateway or GOV.UK One Login?
There are two ways to sign in to HMRC online services (GOV.UK):
| Detail | Government Gateway | GOV.UK One Login |
|---|---|---|
| You sign in with | A user ID (up to 12 characters) and a password | An email address and a password |
| Use it if | You already have a Government Gateway user ID for HMRC | You already use GOV.UK One Login for HMRC personal tax services |
The rules on which to use are simple. If you already use HMRC online services, carry on with the details you have, including a Government Gateway user ID even if you also have a GOV.UK One Login from another government service. If you have never used HMRC online services, choose 'Create new sign in details', even if you already have a One Login or an email subscription, and the service will tell you which type to create.
GOV.UK One Login works with some government services so far, and GOV.UK says it will, over time, replace all other ways to sign in to services on GOV.UK, including Government Gateway (GOV.UK).
How to create your HMRC sign in details
- Go to HMRC online services: sign in or set up an account on GOV.UK and select Sign in.
- Choose Create new sign in details if you have never used HMRC online services.
- Follow the steps to create Government Gateway or GOV.UK One Login details, as the service directs.
- Set up how you receive security access codes: text message, voice call or an authenticator app.
- Prove your identity if you are asked to, then add or use the tax service you need.
Keep a note of which method you used and, for Government Gateway, your user ID. If you lose your user ID or password, you can recover or reset them from the sign in page (GOV.UK).
Proving your identity
Some HMRC services ask you to prove your identity the first time you use them. For the personal tax account and online Self Assessment, GOV.UK says this usually involves photo ID such as a passport or driving licence (GOV.UK).
If you prove your identity with GOV.UK One Login, there are three ways (GOV.UK):
- The GOV.UK One Login app: needs a phone with a working camera (an iPhone 8 or newer on iOS 16.7 or higher, or Android 10 or higher) and photo ID such as a UK photocard driving licence or passport.
- Security questions online: about things like your bank accounts, credit cards, loans, mortgage or phone contract, plus details from a UK passport, UK photocard driving licence or UK current account.
- At a Post Office: enter your photo ID details online, then visit a branch offering in branch verification. You usually get the result by email within a day.
Once your identity is saved to your One Login, you do not need to prove it again the next time a service checks who you are.
Signing in for Self Assessment
Creating sign in details does not register you for Self Assessment. If you need to file a tax return for the first time, you register separately, and for the 2025/26 tax year you had to tell HMRC by 5 October 2026. If you registered in the past but did not send a return last year, you may need to reactivate your account instead (GOV.UK).
HMRC usually posts your 10-digit Unique Taxpayer Reference (UTR) around 15 days after you register (GOV.UK). You need it, along with your sign in details, to file online. See how to find your UTR, registering as self-employed and our step by step guide to filing your Self Assessment tax return.
Your personal tax account and the HMRC app
Once you are signed in, your personal tax account is where you check your tax code and Income Tax estimate, manage a Self Assessment return, find your National Insurance number and UTR, and update your name or address. We cover what it does and how to use it in our personal tax account guide.
The HMRC app uses the same sign in details as HMRC online services, and you can create them in the app if you do not have any. After the first sign in you can use a 6-digit PIN, fingerprint or facial recognition (GOV.UK).
Registering a business for HMRC online services
Businesses use the HMRC business tax account. Individuals, sole traders, partnerships and limited companies can use it to check their position for over 40 taxes, including Self Assessment, VAT, PAYE and Corporation Tax. From the account you can make returns and payments, add or remove a tax, duty or scheme, give a team member access, add or change a tax agent and read secure messages from HMRC. You sign in with the details you used when you first registered a business tax (GOV.UK).
| Tax | How you register and get it online |
|---|---|
| Corporation Tax | Choose to set up Corporation Tax when you register the company with Companies House. If you did not, add Corporation Tax services to your business tax account. |
| VAT | Register online. After you get your 9-digit VAT number by post, sign up for a VAT online account straight away: sign in, select 'Add a tax, duty or scheme now', then 'VAT and VAT Services'. |
| PAYE for employers | Register before your first payday, but not more than 2 months before you start paying people. Most limited companies with 1 to 9 directors can register online. Your employer PAYE reference arrives by letter. |
| Making Tax Digital for Income Tax | Sole traders and landlords sign up on GOV.UK and use compatible software, which HMRC does not provide. It is one of the services in the business tax account. |
Sources: Corporation Tax, VAT, PAYE, business tax account.
Services you sign in to separately
A few services do not use the main HMRC online services sign in. GOV.UK lists excise, import and export services, your childcare account, and your Capital Gains Tax on UK property account, which is used to report and pay tax within 60 days of selling a UK residential property (GOV.UK).
Problems signing in
- Lost user ID or password: you are told how to recover or reset them when you try to sign in.
- Access codes not arriving: sign in with your Government Gateway user ID and password, select 'You can get help' when asked for an access code, and change how you receive codes.
- Locked out: too many wrong attempts lock the account for 2 hours. Helpdesk advisers cannot unlock it.
- Still stuck: HMRC's digital assistant can help, and can transfer you to a webchat adviser when one is available. There is separate help for GOV.UK One Login problems.
Online services can be slow at busy times, so set up your sign in details well before any deadline (GOV.UK).
Letting an accountant deal with HMRC
You do not have to do everything through your own account. You can appoint someone, such as an accountant, to fill in and send your tax return, and you can add or change a tax agent from your business tax account (GOV.UK). GoForma's ACCA and AAT qualified accountants have filed more than 7,000 tax returns and are rated 4.9 on Google from 72 reviews. A one-off Self Assessment tax return is £198 plus VAT with HMRC enquiry support included, and sole trader packages from £22 a month include Self Assessment. Book a free consultation.
