HMRC Government Gateway setup and business tax access

If you've never used HM Revenue and Customs (HMRC) online services, open its official online services page, follow the sign in link and select ‘Create new sign in details’. The service will guide you to create Government Gateway or GOV.UK One Login details. If you've already registered a business tax online, use the sign in details from that registration to access your business tax account.

If you've forgotten an existing user ID or password, follow the recovery route first. A forgotten login calls for recovery, not another account to remember.

Start with the official HMRC sign in route

Use HMRC online services: sign in or set up an account. This is the official starting point for access to personal and business tax services.

The right next step depends on whether you've used HMRC online services before:

Having GOV.UK One Login for another government service doesn't change HMRC's instruction for a first visit. If you've never used HMRC online services, start by selecting ‘Create new sign in details’, even if you already have One Login elsewhere.

Create your HMRC sign in details

If you're wondering how to set up Government Gateway, let the HMRC service direct the journey. Don't start by assuming that every new user must receive the same type of account.

1. Open the official HMRC online services page linked above.
2. Follow its sign in link.
3. If you've never used HMRC online services, select ‘Create new sign in details’.
4. Follow the instructions to create the Government Gateway or GOV.UK One Login details the service directs you to use.
5. Complete any identity checks the service asks you to undertake.

Keep the sign in details you create securely. Avoid sending passwords or security codes to anyone helping with your tax affairs.

Creating sign in details and registering for a tax are separate tasks. HMRC says you can use your business tax account once you've registered for a business tax online. Treat a successful login as access to the service, rather than confirmation that every tax registration your business needs is complete.

Prepare the information the service asks for

For an existing business tax account, have the sign in details you used when you first registered a business tax. For Government Gateway, these are your user ID and password. For GOV.UK One Login, you sign in with an email address and password.

Identity requirements depend on the service. The personal tax account tells you during sign in whether you need to prove your identity. HMRC says this normally involves photo identification, such as a passport or driving licence.

If you're directed through GOV.UK One Login, the available identity check may use its app, online security questions or a participating Post Office. The method depends on your device and the identification you have. Follow the official GOV.UK One Login guidance for the route offered to you.

There's no reason to gather every possible identity document before you know which route applies. Equally, don't assume a passport is compulsory for every HMRC account. Read the requirements shown for your own journey.

Government Gateway and GOV.UK One Login serve different journeys

Government Gateway uses a user ID and password. GOV.UK One Login uses an email address and password. They are different sign in systems, so an email address used for One Login isn't a replacement for an existing Government Gateway user ID.

HMRC tells existing users to continue with their current sign in details. That includes keeping your Government Gateway details even if you have One Login for another government service.

GOV.UK says One Login will replace other government sign in methods over time. That doesn't mean the change has already happened for every service. For your shop, the practical rule is simple: follow the official tax service's route and use the details it asks for.

Reach your business tax account

If you already manage a business tax online, open HMRC's business tax account sign in page. Select ‘Start now’ and use the details you used when you first registered a business tax.

Individuals, sole traders, partnerships and limited companies can use a business tax account. It covers services including Self Assessment, Value Added Tax (VAT), Corporation Tax and Pay As You Earn (PAYE) for employers.

Self Assessment is the tax return service used to report personal income and other relevant details. VAT concerns tax on sales and purchases. Corporation Tax concerns company profits, while PAYE is the system employers use for tax deductions from pay.

Through the business tax account, you can:

• Check your position for taxes you've registered for.
• Make returns and payments through the relevant services.
• Add or remove a tax, duty or scheme.
• Read secure messages from HMRC.
• Update contact details and notification preferences.
• Manage team access and tax agent details.
• Change sign in details and security preferences.

If you can sign in but can't see the tax you expected, check that you're using the details associated with your business tax registration. The account provides an option to add a tax, duty or scheme. Follow the relevant instructions rather than creating another login as your first response.

For help with the VAT access route specifically, see our HMRC VAT login guide.

Keep personal tax access and business tax access clear

Your personal tax account lets you check personal records and manage details with HMRC. For example, it can show your Income Tax estimate and tax code, let you manage a Self Assessment return, and help you find an existing Unique Taxpayer Reference (UTR).

Your business tax account brings together the business taxes you've registered for. Self Assessment can appear in both routes, so the names don't create a neat division between every personal and business task.

An Etsy sole trader looking for an existing UTR can use the official personal tax account service. The same seller looking to manage registered business taxes can start from the business tax account page.

The personal tax account guidance also distinguishes accessing the account from registering for Self Assessment and a UTR. If registration is the task you still need to complete, our guide to registering as self-employed explains that separate subject.

A worked Etsy seller illustration

This is an illustration, not a real client. An Etsy seller has £40,000 of sales and £25,000 of business costs in a simplified set of records. The difference is £15,000: £40,000 minus £25,000. These are illustrative business figures, not a tax calculation or registration test.

Assume the seller already registered Self Assessment online but has forgotten the Government Gateway user ID used at the time. The useful next step is to recover that existing ID through HMRC's sign in journey.

After recovering access, the seller can use the business tax account route with the details associated with that registration. If the immediate task is finding an existing UTR, the personal tax account offers that facility too.

For help with records and tax returns after recovering access, see our Etsy seller tax guide.

Recover a lost Government Gateway user ID or password

Go back to the official HMRC sign in journey if you've lost your user ID or password. HMRC says it will explain how to recover or reset your details when you try to sign in.

If the problem concerns GOV.UK One Login, use its own help route. Government Gateway recovery instructions aren't a universal reset process for every government account.

Resolve access code problems and account lockouts

Government Gateway access codes can arrive by text message, voice call or an authenticator app. If you've changed your phone number or can't receive a code, HMRC provides a route to change how you receive it.

1. Sign in with your Government Gateway user ID and password.
2. When asked for an access code, select ‘You can get help’.
3. Follow the steps shown. You may need to confirm your identity.

If you've entered incorrect sign in details too many times, HMRC says the account will unlock after 2 hours. Helpdesk advisers cannot unlock it.

HMRC also warns that online services may be slow at busy times. Its sign in help page directs you to service availability information and its digital assistant. If the assistant cannot resolve the problem, you can ask for a transfer to an adviser by webchat, subject to availability.

Use account access controls when getting help

The business tax account lets you give a team member access to a tax, duty or scheme. It also lets you add, view or change a tax agent. Use the account's access arrangements when organising help, and keep your own password and security codes private.

If you're unsure which business taxes your shop needs help with, our team can discuss the work through our accounting support for online sellers. For a lost login or failed identity check, start with the official recovery and support routes above.

Frequently asked questions