13 May 2026
Many of you will be familiar with the HM Revenue and Customs (HMRC) online account for things like personal and business tax account, Self-Assessment, Corporation Tax, PAYE for employers, VAT and the Construction Industry Scheme.
Should you have never used HMRC online services you can create sign in details, either by creating a Government Gateway or GOV.UK One Login sign in details.
Following our webinar on the tax adviser registration requirements, a helpful member has provided us with some screenshot of the accounts discussed to help with the distinction between the two.
Here is an example of an Agent Online Services Account (AOSA), an account that is not the intended account for tax advisers and will not be compliant with the new requirements:
This account is not to be confused with an Agent Services Account – Many tax agents will have this set up already, however, notably payroll only service providers will need to create an Agent Servies Account as part of the tax adviser registration requirement from 18 of November 2026.
As part of the registration process, businesses must confirm their company details, including the company registration number and company name, and, where applicable, the Partnership’s Self-Assessment Unique Taxpayer Reference (UTR).
To complete registration for an ASA, businesses must also be supervised by an Anti-Money Laundering supervisor. This requirement ensures that the business meets HMRC’s registration standards.
Please note that an Agent Services Account will look like this:
This is a reminder to ensure that the correct accounts are set up following the announcement of changes being implemented in the current tax year. A list of services for each account is listed on GOV.UK and can be accessed here.
Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.