HMRC Business Tax Account – FAQs

What is a HMRC Business Tax Account?

A HMRC Business Tax Account is an online portal that enables you to view and manage your business taxes all in one place.

Taxes that can be managed online include;

• Self-Assessment (Personal Tax),

• VAT,

• PAYE,

• Corporation Tax.

You can view and manage multiple taxes in one business tax account.

How do I get a HMRC Business Tax Account?

You will first need a Government Gateway user ID and password.

To create a Government Gateway user ID use this link - https://www.access.service.gov.uk/registration/email

You will need to provide;

• your name,

• an email address,

• a password,

• a memorable word, which Government Gateway calls a ‘recovery word’.

You may already have a Government Gateway user ID and password if you have already registered for a business tax online such as Self-Assessment or VAT.

If so, you can find your login details and send reminders here - https://www.access.service.gov.uk/login/signin/creds

How do I add a tax to my HMRC Business Tax Account?

You can add a tax to your business tax account by clicking ‘get online access to a tax, duty or scheme’ from the Business Tax Account home page.

To access the tax you add, you may need to request an activation code online. This usually arrives by post and can take up to 10 days to arrive.

How do I remove a tax from my HMRC Business Tax Account?

You can remove a tax, duty or scheme by either;

• Deregistering for the relevant tax — because you no longer need to make returns (e.g. VAT).

• Stopping access — you will no longer see information about this tax in your business tax account. Note - If you only stop access, you’ll still need to make a tax return until you are deregistered.

Who might use a HMRC Business Tax Account?

Sole Traders, Partnerships, Individuals and Limited Companies may all use a HMRC Business Tax Account to view and manage relevant taxes.

What can I use the HMRC Business Tax Account for?

Once a tax is added to the account you can;

• View the latest tax balance, payments on account and payment deadlines,

• View tax calculations and any late filing penalties,

• View your tax reference number, for example your VAT number or Company UTR for Corporation Tax,

• Make tax payments,

• Set up a regular direct debit to pay the tax due, for example a quarterly direct debit for VAT or a monthly direct debit for PAYE.

• Set up automatic tax refunds by bank transfer, for example to repay VAT rebates.

Will my accountant need login details to my HMRC Business Tax Account?

No, you won’t need to provide your government gateway ID and password to your accountant.

Your accountant will access your tax details separately via an HMRC agent services account. This is set up using a different process.

Can I add taxes to my HMRC Business Tax Account that my accountant has registered for?

Yes, you will be able to add relevant taxes to your HMRC Business Tax Account that your accountant has registered for on behalf of you or the business.

You can add a tax to your business tax account by clicking ‘get online access to a tax, duty or scheme’ from the Business Tax Account home page.