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Apply for an agent services account if you are not based in the UK

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Find out how to apply for approval to get an agent services account, if your agent business is based outside the UK.

Published 12 February 2019

From: HM Revenue & Customs


  1. Who can apply
  2. What you will need
  3. How to apply
  4. What happens next

You must apply to HM Revenue and Customs (HMRC) for approval before you can create an agent services account, if:

  • your agent business is based outside the UK
  • you want to access new HMRC online services
  • you want to use software to communicate directly with HMRC on behalf of your clients

Who can apply

You can apply if:

  • your agent business complies with Anti Money Laundering Supervision registration or similar regulations in your country
  • the person applying is a director or senior officer of the business

What you will need

You will need your:

  • full name
  • job title
  • business trading name
  • telephone number
  • email address
  • main trading address, which cannot be a PO Box or third party address

You may also need:

  • any HMRC agent codes you have
  • your UK National Insurance number or Self Assessment Unique Taxpayer Reference (if you have one)
  • your company registration number or equivalent (if you have one)
  • any business tax references you have in your own country

How to apply

You’ll need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.

You will not be able to save your progress so have all your information together before you start your application.

What happens next

HMRC will tell you within 28 days if your application has been approved, and what you need to do to set up your agent services account.

If your application is rejected we will tell you why.