HMRC business tax account

Written by Oroni Chowdhury · Published: October 2026 · Last reviewed: October 2026 · Applies to the 2026/27 tax year

Setting up a company or taking on staff brings a stack of HMRC letters, and most of them point you to the same place: your HMRC business tax account. Get it set up properly and you can see what you owe, add new taxes and let your accountant in without passing round passwords. Set it up badly and taxes go missing under the wrong login.

This guide explains what the account does, how to set it up and sign in, how to add Corporation Tax step by step, and how to fix the problems that trip up most new users in 2026/27.

What Is an HMRC Business Tax Account?

An HMRC business tax account is HMRC’s online hub for business taxes. According to GOV.UK, individuals, sole traders, partnerships and limited companies can use it to check their position on more than 40 taxes once they have registered for them.

What you can do in it

• see what you owe and when, and make returns and payments;
• add or remove a tax, duty or scheme;
• read secure messages from HMRC and update contact details;
• give team members access, and add, view or change a tax agent;
• sign up for paperless notices and change sign-in or security settings.

Which taxes will you see?

What appears in an HMRC business tax account depends on the business and the taxes you have registered for.

Business Tax Account vs Personal Tax Account

They are separate accounts. Your personal tax account covers your own affairs, such as your tax code, State Pension forecast and National Insurance record. The business tax account covers taxes your business is registered for. A company director usually needs both: one for the company, and one for personal tax as an individual. For the personal side, see this guide to the personal tax account.

How to Set Up Your HMRC Business Tax Account

You do not apply for an HMRC business tax account separately. It is created when you sign in to HMRC’s business services for the first time and add a tax.

1. Go to the business tax account sign-in page on GOV.UK. Type the address yourself or use a bookmark, never a link in an email or text.
2. Choose to create sign-in details if you have none. Our guide on how to get a Government Gateway ID walks through this part.
3. Set up 2-step verification with a mobile number or authenticator app, and store your recovery details safely.
4. Tell HMRC what kind of organisation you are: individual or sole trader, partnership, or company.
5. Add your first tax from the list of services, then follow the prompts. Some taxes need an activation code sent by post before they unlock.

Government Gateway or One Login?

HMRC is moving towards GOV.UK One Login, a single email-and-password sign-in with built-in identity checks. GOV.UK says existing users do not need to change anything until HMRC prompts them, and the switch is happening in stages. Customers without existing HMRC sign-in details are among the first to use One Login.

If you already use Government Gateway for your business taxes, keep using it until asked to move, and have a passport or driving licence ready for identity checks when that happens.

The one user ID rule

This is the single most useful habit for anyone with an HMRC business tax account. Each Government Gateway user ID holds its own set of taxes. If you registered VAT under one ID and Corporation Tax under another, each account shows only part of the picture. Pick one ID for the business, add every tax to it, and write the user ID somewhere secure.

How to Sign In to Your Business Tax Account

Once set up, signing in to an HMRC business tax account takes a minute:

1. Open the GOV.UK sign-in page from your bookmark.
2. Choose Government Gateway or One Login, whichever you were set up with.
3. Enter your user ID and password, then the 2-step verification code.
4. Select the tax you want from your account home page.

If the sign-in page offers “Create new sign in details” and you already have an account, do not create a second one. Recover your existing details instead, so your taxes stay together.

Adding Corporation Tax to Your Business Tax Account

For a new limited company, adding Corporation Tax is usually the first job in the HMRC business tax account. It is also how the company tells HMRC it has started trading.

What you need

• your company registration number from Companies House;
• the date the company started trading;
• the date your first accounts are made up to;
• the company’s 10-digit Unique Taxpayer Reference (UTR).

HMRC normally posts the UTR to the registered office soon after incorporation. GOV.UK says you can request it online if it has not arrived 15 working days after registering. Our guide to finding your UTR lists where else it appears.

Step by step

1. Check the registered office address at Companies House is correct, because HMRC posts everything there.
2. Sign in to your business tax account.
3. Select “Services you can add” in the menu.
4. Find Corporation Tax and choose “Enrol for service”.
5. Enter the company details and submit.

These steps follow GOV.UK’s guide to adding Corporation Tax services.

Your activation code

HMRC sends an activation code by post to the registered office, within 10 days, or 21 days if you live abroad. Enter it in your account to unlock Corporation Tax. If it never arrives or has expired, you can request a new one from the same screen. HMRC also uses that letter to confirm when Corporation Tax is due.

The three-month deadline

A company must sign up for Corporation Tax within three months of starting to do business, and late registration can lead to a penalty. Buying or selling, advertising, renting a property or employing someone all count as starting to do business. Once registered, the company must file a Company Tax Return every year, even with a loss or nothing to pay.

Adding PAYE, VAT or Self Assessment

PAYE for employers

If you take on staff, or pay yourself a salary through the company, you must register as an employer before the first payday, and no more than two months before you start paying people. Most limited companies with one to nine directors can register online. HMRC posts your employer PAYE reference, and you then add PAYE to your account to see payments and payroll records.

VAT

Your VAT account sits inside the business tax account, but VAT returns themselves go through Making Tax Digital software. For a full walk-through of the VAT side, see this HMRC VAT login guide.

Self Assessment

Sole traders and partners can see Self Assessment in an HMRC business tax account, while company directors manage their own Self Assessment as individuals. Register for Self Assessment first, then add it using the UTR HMRC sends you.

Giving Team Members or Your Accountant Access

Sharing your login is risky and unnecessary. An HMRC business tax account has two proper ways to let others in.

Team members

GOV.UK explains that an administrator can add team members and choose which taxes they see:

1. Sign in as the administrator and select “manage account”.
2. Choose to give others access, then “add a team member” and enter their details.
3. On the taxes and schemes tab, open the tax, select “manage team members” and tick who should have access.

Your accountant

Accountants use their own agent services account and ask you to authorise them for each tax. You can view, add or change your agent from the business tax account. Authorising an agent lets them file and deal with HMRC for you without ever needing your sign-in details.

HMRC Business Tax Account Problems and Fixes

Most HMRC business tax account problems fall into a handful of patterns.

FAQs: HMRC Business Tax Account

Is the business tax account free?

Yes. HMRC does not charge for the account or for signing in. Be wary of websites that offer to set it up for a fee.

Do sole traders need a business tax account?

Sole traders can use one to see Self Assessment, and VAT or PAYE if registered. It is especially useful once you have more than one tax to manage.

Can I manage more than one company in one account?

It is simpler to keep a separate sign-in for each company, so access can be handed over cleanly if a company is sold or a director changes.

How long does the Corporation Tax activation code take?

GOV.UK says HMRC posts it within 10 days, or 21 days if you live abroad. It goes to the company’s registered office address.

Can my accountant use my business tax account?

They should not use your login. Instead, you authorise them as your agent, and they deal with HMRC through their own agent account.

Why can’t I see VAT in my business tax account?

VAT was probably registered under a different user ID, often one created by a formation agent or a previous adviser. Sign in with that ID or add VAT to the one you use now.

What if I lose my Government Gateway user ID?

Use the “forgotten user ID” link on the sign-in page. You will need access to the email address linked to the account.

Final Verdict: Getting Your HMRC Business Tax Account Right

An HMRC business tax account brings Corporation Tax, PAYE, VAT and Self Assessment into one place. Set it up under a single user ID, add each tax as soon as you register, enter activation codes promptly and give your accountant agent access rather than your password. That keeps deadlines visible and your business taxes secure.