Get access to the Income Record Viewer for agents
Find out how to use the Income Record Viewer as an agent to access pay and tax details, employment history and tax codes.
The Income Record Viewer gives you access to your client’s:
- pay and tax details
- employment history
- tax codes for the current tax year as well as the previous 4 tax years
Make sure you have a Government Gateway ID in order to access HMRC online services for agents.
Before you start
If you’re not already registered as an agent for either Corporation Tax, Self Assessment, VAT or PAYE, you’ll need to do the following:
If you’re not based in the UK
There’s a different way to apply for an agent services account if you’re not based in the UK.
Get authorisation from your client
If you’ve copied your Self Assessment agent codes to your agent services account, the authorisation will already be complete. You can view information in the Income Record Viewer for Self Assessment clients.
Find out how to copy your Self Assessment codes.
To set up authorisation for each client so that you can view their records, you’ll need to:
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Sign-in to your agent services account using the Government Gateway user ID and password that you created for your agent services account.
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Select Income Record Viewer from your list of available services.
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Enter your client’s National Insurance number and date of birth.
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Get authorisation from your client to begin the authorisation process.
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Email your client the authorisation link.
Once your client accepts your authorisation request you can view their records in the Income Record Viewer.
Use the Income Record Viewer
You can view your client’s:
- PAYE information for the current year plus the four previous tax years
- employment records, including time in employment, taxable benefits and any gap where no record is held by HMRC
- income record
- state and private pension information