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

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

Contents

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

You must apply to 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
  • money laundering supervisory details including supervisory body’s name and your membership number

When you apply, you will also need a photo or scan of your:

  • proof of trading address (for example, a bank statement or utility bill) dated in the last 3 months
  • proof that your business is registered with a money laundering supervisory body (such as a letter from your supervisory body) dated in the last 12 months

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
  • a photo or scan of your proof of tax registration (such as a letter from a tax authority) dated in the last 12 months

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 approved, you’ll need to finish setting up your agents services account before you can use it to act on behalf of your clients.

If your application is rejected we will tell you why.

Follow this Link to access the Guidance and Apply

hmrc logo

By HM Revenue & Customs