How to register your client for a tax service as an agent
Find out how to register your client for Self Assessment, Corporation Tax, PAYE, VAT or their trust or estate.
Registering your client for Self Assessment, Corporation Tax or PAYE
If you want to register your client for any of these taxes, you can do so through your HMRC Online Services account.
What you’ll need
You’ll need:
- your Government Gateway user ID for HMRC Online Services
- a Self Assessment or Corporation Tax agent code (even if you’re registering for PAYE)
How to register
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Sign into your HMRC Online Services account using your Government Gateway user ID.
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Select ‘Register for HMRC taxes’ in the left-hand menu.
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Select ‘Register for HMRC taxes’ on the right.
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Select the first option ‘I want to tell HMRC that my client is in business and needs to register for a new tax or tell HMRC that the company is now active’.
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Read the guidance on the following screens and select ‘Next’.
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Select the tick box for the tax you want to register for and enter your client’s name or a client reference.
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Follow the instruction on screen and submit.
How to register your client for Self Assessment if you cannot use the online service
You can also use the online form CWF1 or the paper version of form CWF1 to register your client for Self Assessment and National Insurance Contributions. You’ll need your client’s National Insurance number.
If your client is self-employed
If you want to register:
- a nominated partner or new partnership, use form SA400
- a partner in a partnership, use form SA401
- partners who are not individuals, use form SA402
If your client is not self-employed
If you want to register a client that is not self-employed or a director, use form SA1.
Registering your client’s trust or estate
If you want to register your client’s trust or estate, you can do so through your agent services account.
You can also find out more about how to register your client’s trust online and how to register your client’s estate online.
What you’ll need
You’ll need your Government Gateway user ID for agent services account.
How to register
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Sign into your agent services account using your Government Gateway user ID.
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Go to ‘Trusts and estates’.
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Select either ‘registered the trust’ or ‘estate’.
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Follow the instructions on screen.
Registering your client for VAT
To register a client for VAT, you must have either a Government Gateway user ID and password for:
- agent services account
- HMRC Online Services
How to register using your agent services account
If you register for VAT using the Government Gateway user ID you have for agent services account, you will not be asked to provide any personal details.
What you’ll need
You’ll need your:
- Government Gateway user ID and password for agent services account
- name
- phone number
- email address
- client’s name
- client’s date of birth
- client’s National Insurance number
- a form of ID from your client, such as their passport or driving licence
How to register
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Register your client by signing in with your Government Gateway ID for agent service account.
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On the screen ‘Whose business do you want to register?’ select ‘Someone else’s’ (unless you’re registering your own agency).
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Follow the instructions on screen.
How to register using your HMRC Online Services account
If you choose to register for VAT using your Government Gateway ID for HMRC Online Services, you may also be asked to provide personal details so that HMRC can verify your identity, including your:
- date of birth
- passport details
What you’ll need
You’ll need your:
- Government Gateway ID for HMRC Online Services
- name
- phone number
- email address
- National Insurance number
- date of birth
- passport or driving licence
How to register
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Register your client by signing in with your Government Gateway ID for HMRC Online Services.
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On the screen ‘Whose business do you want to register?’ select ‘Someone else’s’ (unless you’re registering your own agency).
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Follow the instructions on screen.