Agent Services Account setup

What an ASA is

The ASA is the account agents use for Making Tax Digital journeys, VAT client management, the Income Record Viewer, Trust Registration and other digital HMRC services. It is not the same as the legacy HMRC online services for agents account many firms still use for pre-MTD Self Assessment work.

If you interact with HMRC about someone else's tax affairs and get paid for it, HMRC generally treats you as a tax adviser who may need to register through the ASA process. That requirement began rolling out in stages from 18 May 2026, depending on your business type and existing HMRC agent accounts.

If you already have an ASA for MTD for VAT or the Trust Registration Service, you use the same account for MTD for Income Tax — you do not need a second ASA.

What you need before you apply

HMRC says you will need:

• Government Gateway user ID and password for the business applying
• The firm's UTR and associated postcode
• Company registration number, if applicable
• VAT registration number, if applicable
• Anti-money laundering supervisory body name and evidence of supervision
• Names and contact details of relevant individuals in the business

Gather these in one place before you start. Missing AML evidence or firm identifiers is a common reason applications slow down. HMRC says the process can take longer if it needs more information or extra checks.

How to apply

Sign in with the Government Gateway credentials for the business that is applying and complete HMRC's online ASA application at gov.uk/guidance/get-an-hmrc-agent-services-account. If the business does not yet have Government Gateway sign-in details, HMRC says they can be created during the process.

Once the account is live, treat it as your MTD control room: request client authorisations, add existing Self Assessment authorisations, and manage staff access.

What to do straight after setup

Give each team member who needs access their own sign-in credentials rather than sharing one firm login. HMRC recommends individual accounts and says firms with multiple staff should keep at least two administrators so they can manage MFA resets and avoid routine lockouts.

Check how many legacy HMRC online services accounts the firm has. If different offices use different Self Assessment agent codes or Government Gateway logins, you may need to link each of those to the same ASA so all relevant client authorisations are available.

Common mistakes

• Signing into the wrong HMRC account. If HMRC asks you to create an ASA even though you already have one, check you are using ASA credentials — not the older HMRC online services for agents login.
• Expecting a full client list immediately. You normally need to add or confirm authorisations first. MTD records are accessed through the ASA; pre-MTD Self Assessment records remain in the legacy account.

Related: Adding client authorisations · Troubleshooting ASA problems