How to Create an HMRC Government Gateway Account or GOV.UK One Login

Setting up access to HMRC online services helps you manage tax returns, check payments and keep track of your tax affairs.

If you are creating an account for the first time, you may be directed to Government Gateway or GOV.UK One Login. The correct route depends on the service and your circumstances.

This guide explains where to start, how to add access to business taxes and what to do if you already have an account.

Government Gateway and GOV.UK One Login: what is the difference?

Government Gateway uses a user ID and password. GOV.UK One Login uses an email address and password.

HMRC is introducing GOV.UK One Login gradually. If you already use HMRC online services, continue using your existing sign-in details until HMRC tells you otherwise.

Having One Login for Companies House or another government service does not automatically mean you should use it for your existing HMRC account.

Check the current options on the official HMRC sign-in page.

What do you need before starting?

Make sure you have:

• Access to your email account.

• A device you can use to receive security codes.

• Your existing HMRC sign-in details, if you have used online services before.

• Relevant tax registration details if you want to add a business tax.

You may also need identification documents if the service asks you to prove your identity.

Step 1: Visit the official HMRC website

Go to HMRC online services on GOV.UK and select the sign-in button.

Always start from the official website rather than an unexpected email or text message.

Step 2: Choose whether to sign in or create new details

If you already have an HMRC account, use your existing details.

If you have never used HMRC online services, select Create new sign in details. HMRC will guide you towards Government Gateway or GOV.UK One Login.

Follow this starting route even if you already have One Login for another government service.

Step 3: Follow the account setup instructions

Complete the steps shown on screen. These may include confirming your email address, creating a password, setting up security codes and verifying your identity.

If you receive a Government Gateway user ID, store it securely.

Your Government Gateway user ID is different from your Unique Taxpayer Reference, usually called a UTR. One is used to sign in; the other identifies your tax record.

Read HMRC’s guidance about GOV.UK One Login for more information about the transition.

Step 4: Check which taxes you can access

Creating sign-in details does not automatically register you for Self Assessment, VAT, PAYE or every other business tax.

You may need to:

• Register for a tax for the first time.

• Add online access to an existing tax registration.

• Complete an activation step before using a service.

If you are starting self-employment, our Self Assessment accountants can help you understand your registration and tax-return obligations.

Step 5: Add access to a business tax

In your business tax account, look for an option such as get online access to a tax, duty or scheme. You may also find an option to add a tax under manage account.

Select the relevant service and follow HMRC’s instructions.

Some services require an activation code sent by post. Allow time to complete this before a filing deadline.

For taxes belonging in the same business tax account, use the same Government Gateway ID. Creating extra IDs unnecessarily can leave your services spread across different accounts.

See HMRC’s business tax account guidance for further instructions.

What if you have forgotten your sign-in details?

Use the recovery options on the HMRC sign-in screen before creating another account.

If you cannot receive security codes, follow the help offered when the service asks for your code.

Visit HMRC’s sign-in help page for recovery instructions.

Frequently asked questions

Does creating an account register me for Self Assessment?

No. Creating sign-in details and registering for Self Assessment are separate steps. Check whether you need to complete a tax registration.

Do I need to replace my Government Gateway account?

Continue using your existing HMRC sign-in details until HMRC instructs you to change.

Can my accountant use my password?

Keep your password and security codes private. Your accountant should use the appropriate HMRC authorisation process to act on your behalf. Read HMRC’s guidance on keeping sign-in details safe.

Need help with your business tax affairs?

Gondal Accountancy supports sole traders and limited companies with accounts, Self Assessment, VAT, bookkeeping and payroll.

If you are unsure which tax registrations or returns apply to your business, contact Gondal Accountancy to discuss your circumstances.

Guidance checked on 23 October 2026. HMRC’s sign-in options and screen wording may change; follow the instructions displayed by the official service.