How to Set Up an HMRC Agent Services Account: Step-by-Step Guide for Conveyancers

Introduction

The Agent Services Account (ASA) is HMRC's modern portal for tax agents. It replaces much of the functionality that conveyancing firms have traditionally accessed through the legacy Government Gateway agent interface — and from 18 May 2026, it is a mandatory prerequisite for filing SDLT returns on behalf of clients.

If your firm submits Stamp Duty Land Tax returns — whether you handle five transactions a year or five hundred — you cannot complete the upcoming tax adviser registration without an ASA. And without that registration, you cannot file.

This guide walks you through the entire setup process, from the prerequisites you need to have in place before you start, to what HMRC asks at each stage, to the common problems that trip firms up and how to resolve them. It is written specifically for conveyancing solicitors and licensed conveyancers who need to get this done efficiently and correctly.

Not sure whether your firm is ready? Use our free Compliance Checker to assess your firm's readiness for the May 2026 deadline in under two minutes — including whether you already have an Agent Services Account.

Key Takeaways

• An Agent Services Account is required before your firm can register as a tax adviser and continue filing SDLT returns after 18 May 2026
• You need an existing Government Gateway account to create an ASA — you cannot start from scratch
• Identity verification is the most common point of failure; have your passport, driving licence, or payslips ready before you begin
• HMRC may post a verification code to your registered address, adding 7-10 working days to the process
• The setup itself takes 15-30 minutes if you have all prerequisites to hand, but allow up to two weeks end-to-end for postal verification
• One ASA per firm — individual fee earners do not need their own accounts

What Is an Agent Services Account?

An Agent Services Account is HMRC's newer agent portal, introduced as part of the Making Tax Digital programme. It sits alongside — and will eventually replace — the older Government Gateway agent services.

For conveyancing firms, the ASA serves three critical functions:

1. It is the gateway to tax adviser registration — the registration that HMRC is making mandatory for all firms filing SDLT returns by 18 May 2026
2. It allows you to manage client authorisations — requesting and receiving authorisation from clients for you to act on their behalf
3. It provides a single dashboard for managing your firm's relationship with HMRC across multiple tax services, including SDLT

Your existing Government Gateway credentials are not replaced by the ASA. Rather, the ASA is created using your Government Gateway account and the two remain linked. Think of it as an additional layer built on top of your existing HMRC access.

Prerequisites: What You Need Before You Start

Before you begin the ASA setup process, ensure you have the following to hand. Missing any one of these will stop you partway through and waste time.

1. A Government Gateway User ID for Your Firm

Your firm must already have a Government Gateway account. This is the account you use to access HMRC's online services — including, most likely, the account you currently use to file SDLT returns.

Important distinctions:

• The Government Gateway account must be an agent or organisation account, not a personal account
• If your firm has multiple Government Gateway accounts (which is common after mergers or staff changes), use the one that is currently linked to your SDLT filing enrolment
• You will need the user ID and password — if you have lost these, you must recover them through HMRC's Government Gateway help before proceeding

2. Your Firm's Unique Taxpayer Reference (UTR) or Company Registration Number

HMRC uses this to match the ASA to your firm's existing tax records.

• Partnerships and sole practitioners: your Self Assessment UTR
• Limited companies and LLPs: your Corporation Tax UTR or Companies House registration number
• Solicitors' practices: whichever reference your firm uses for its own tax affairs with HMRC

3. Proof of Identity for the Person Creating the Account

HMRC requires identity verification for the individual who creates the ASA. This person must be authorised to act on behalf of the firm — typically a partner, director, or COFA.

Accepted forms of identification:

• UK passport (you will need the passport number and expiry date)
• UK driving licence (photocard — not the old paper-only licence)
• Recent payslip or P60 from the last 12 months
• Information from your Self Assessment tax return (if the individual has one)
• Credit reference data (HMRC checks against credit reference agencies in the background)

You will usually need two or more of these to pass verification. The exact combination depends on what HMRC can match against its records and the credit reference agencies.

4. Your Firm's Registered Business Address

The address must match what HMRC holds on record for your firm. If you have recently moved offices and not updated HMRC, do so before starting the ASA setup — a mismatch will cause the verification code to be sent to the wrong address.

5. Anti-Money Laundering (AML) Supervision Details

While not strictly required for creating the ASA itself, you will need your AML supervision details for the subsequent tax adviser registration. Having them ready saves a second session:

• Supervisory body: SRA (for solicitors in England and Wales), CLC (for licensed conveyancers), or HMRC (for standalone tax agents)
• Registration or reference number

Step-by-Step Setup Process

Step 1: Navigate to the Agent Services Account Page

Go to the HMRC agent services page on GOV.UK. The most reliable route is to search GOV.UK for "create an agent services account" — the page title is "Create an agent services account." Do not rely on bookmarks to older Government Gateway pages, as HMRC periodically changes its URL structure.

The page will present an overview of what the ASA is and a green "Create account" or "Start now" button.

Step 2: Sign In with Your Government Gateway Credentials

You will be prompted to sign in with your existing Government Gateway user ID and password. Enter the credentials for your firm's agent or organisation account.

What HMRC shows you at this stage:

• A confirmation of the Government Gateway account you are signed in with
• A prompt asking whether you want to create an Agent Services Account linked to this Government Gateway account
• If you already have an ASA linked to this Government Gateway account, HMRC will tell you here — in which case you do not need to create a new one

Step 3: Confirm Your Business Type

HMRC asks you to select your business type. The options include:

• Sole trader
• Limited company
• Partnership
• Limited liability partnership (LLP)

Select the option that matches your firm's legal structure. For most conveyancing firms, this will be either limited company, LLP, or partnership.

Step 4: Enter Your Business Identification Details

Depending on the business type you selected, HMRC asks for:

• Limited companies and LLPs: your Companies House registration number and Corporation Tax UTR
• Partnerships: your partnership UTR
• Sole traders: your National Insurance number and Self Assessment UTR

Enter these carefully. HMRC validates them against its records in real time. If there is a mismatch, you will receive an error and cannot proceed.

Step 5: Verify Your Identity

This is the most involved step and the one where most firms encounter problems.

HMRC presents a series of identity verification questions based on the personal details of the individual creating the account. The process typically involves:

1. Entering your name and date of birth — these must match HMRC's records exactly
2. Providing one or more identity documents — passport number, driving licence number, or National Insurance number
3. Answering knowledge-based verification questions — these are generated from credit reference data and may include questions about financial products, previous addresses, or other personal details

What happens if you pass: You proceed immediately to the next step.

What happens if you fail: See the Common Problems section below. You may need to request verification by post, which adds 7-10 working days.

Step 6: Confirm Your Business Details

HMRC displays the business details it holds on record for your firm — typically the registered name, address, and contact details. You are asked to confirm these are correct.

If any details are wrong, you should update them through your existing Government Gateway account or by contacting HMRC directly before proceeding. Creating the ASA with incorrect details can cause problems with subsequent enrolments and client authorisations.

Step 7: Receive Your Agent Services Account Reference

Once you have passed identity verification and confirmed your business details, HMRC creates your Agent Services Account and assigns you an agent reference number. This is a new reference, separate from your Government Gateway user ID.

Record this number. You will need it for:

• Tax adviser registration
• Client authorisation requests
• Any correspondence with HMRC about your agent account

Step 8: Set Up Your Account Dashboard

You are now taken to the ASA dashboard. From here you can:

• View and manage your agent reference
• Request client authorisations
• Access tax services (once enrolled)
• Navigate to the tax adviser registration process

At this point, your Agent Services Account is live. The next step is to proceed with tax adviser registration — see our Tax Adviser Registration guide for the full process.

Common Problems and How to Resolve Them

Identity Verification Failure

The problem: HMRC cannot verify your identity online. This is the single most common issue, particularly for individuals who have limited credit history, have recently changed their name, or whose HMRC records contain outdated information.

How to resolve it:

• Try a different combination of identity documents. If your passport failed, try your driving licence and a payslip instead
• Check that your personal details match exactly — HMRC is strict about name formatting (e.g., middle names, hyphens, abbreviated first names)
• Request postal verification. If online verification fails repeatedly, HMRC will offer to send a verification code by post to your firm's registered address. This takes 7-10 working days. When the code arrives, log back in and enter it to complete the process
• Contact the HMRC identity verification helpline if all else fails — they can sometimes resolve mismatches manually

Multiple Government Gateway Accounts

The problem: Your firm has more than one Government Gateway account — perhaps from a previous merger, a departed partner who created a separate account, or duplicate accounts created in error.

How to resolve it:

• Identify which Government Gateway account is currently linked to your SDLT filing enrolment — this is the one you should use
• If you are unsure, log in to each account and check which services are enrolled
• Do not create multiple ASAs for the same firm. One ASA is sufficient and correct. If you accidentally create a second, contact HMRC to have the duplicate removed
• If you need to transfer enrolments from one Government Gateway account to another, contact the HMRC online services helpdesk

Business Details Mismatch

The problem: The business name, address, or UTR you enter does not match what HMRC holds on record.

How to resolve it:

• Check your firm's details on Companies House (for limited companies and LLPs) and ensure they match
• If your firm has recently changed its name or address, update HMRC before attempting to create the ASA. HMRC records may take several weeks to reflect changes notified to Companies House
• For partnerships not registered at Companies House, ensure the UTR matches the partnership's Self Assessment record

Government Gateway Password Issues

The problem: You have forgotten your Government Gateway password, or the account is locked after too many failed attempts.

How to resolve it:

• Use the "Forgotten password" link on the Government Gateway sign-in page
• HMRC will send a reset link to the email address associated with the account
• If you no longer have access to that email address, you will need to contact the Government Gateway helpline to reset the account — this can take several days
• Consider updating the email address on your Government Gateway account once you regain access, so that future resets are straightforward

"You Already Have an Agent Services Account"

The problem: HMRC tells you an ASA already exists for your Government Gateway account.

How to resolve it:

• This is not necessarily a problem — it means someone at your firm (possibly a former employee) already created an ASA. Sign in and check the dashboard
• If the existing ASA was created by someone who has left the firm, you may need to update the account holder details. Contact HMRC's agent services helpline
• Verify that the existing ASA is linked to the correct Government Gateway account and that your SDLT enrolment is accessible

How Long Does the Setup Take?

Do not assume this will be quick. Even in the best case, you should allow a full working day for the setup in case you encounter identity verification issues. In the worst case, resolving business detail mismatches can take weeks. Start the process now, not in May.

What to Do After Setup

Creating your Agent Services Account is not the end of the process. There are several follow-on steps to complete.

1. Complete Tax Adviser Registration

The ASA is a prerequisite for tax adviser registration, which is the actual requirement that HMRC is enforcing from 18 May 2026. Once your ASA is live, proceed immediately to register as a tax adviser. Our Tax Adviser Registration guide covers the full process.

2. Copy Across Existing Client Authorisations

If your firm already has client authorisations through the older Government Gateway system, you may need to copy these across to your new ASA. HMRC provides a facility to do this within the ASA dashboard.

• Navigate to "Copy across your existing client authorisations" (or similar wording — HMRC updates the interface periodically)
• Follow the prompts to transfer your existing authorisations
• This does not require your clients to do anything — the process is handled entirely within your account

3. Verify Your SDLT Enrolment

Confirm that your SDLT filing capability is linked to your ASA. This should happen automatically if you created the ASA using the same Government Gateway account that holds your SDLT enrolment, but it is worth verifying.

• Check that SDLT appears as an available service on your ASA dashboard
• If it does not, you may need to re-enrol for SDLT through the ASA

4. Update Your Firm's Internal Records

Record your new agent reference number and ensure it is accessible to everyone in the firm who manages HMRC interactions. Update your:

• Internal compliance documentation
• Software configuration (if your SDLT filing software requires the agent reference)
• Business continuity and disaster recovery plans

5. Designate Backup Administrators

Consider giving more than one authorised person access to the ASA. If the sole administrator leaves the firm or is unavailable, you need someone else who can manage the account. HMRC allows you to add additional users through the Government Gateway.

Frequently Asked Questions

Do I need a separate Agent Services Account for each office?

No. One ASA covers your entire firm, regardless of how many offices you operate from. The account is linked to your firm's legal entity, not to a specific location.

Can I use my personal Government Gateway account to create the ASA?

No. You must use an agent or organisation Government Gateway account. Personal accounts are for individual taxpayers managing their own tax affairs. If you only have a personal account, you will need to create an organisation account through Government Gateway first.

What if I am a sole practitioner — do I still need an ASA?

Yes. If you file SDLT returns on behalf of clients, you need an ASA and you need to register as a tax adviser — regardless of firm size. Sole practitioners are not exempt.

Is the Agent Services Account the same as the Government Gateway?

No. The Government Gateway is the older sign-in system. The Agent Services Account is a newer portal that uses your Government Gateway credentials for authentication but provides a separate dashboard and additional functionality. Think of the Government Gateway as the login mechanism and the ASA as the service layer built on top of it.

How do I recover access if the person who created the ASA has left the firm?

Contact HMRC's agent services helpline. You will need to verify your firm's identity and demonstrate that you are authorised to act on its behalf. HMRC can transfer administrative access to a new individual. This process can take several weeks, so do not delay if a departure is imminent.

Does creating an ASA cost anything?

No. There is no charge to create an Agent Services Account. The entire process is free, as is the subsequent tax adviser registration.

Related Guides

• SDLT Tax Adviser Registration 2026 — the full registration process that follows ASA setup
• SDLT Penalties for Late Filing — what happens if you cannot file because your registration is incomplete
• SDLT Reliefs and Exemptions — ensure you are claiming every applicable relief when you file

This guide was last updated on 16 March 2026 and reflects HMRC guidance current at that date. The Agent Services Account interface and process may change — check GOV.UK for the latest position.

Check your firm's readiness for the May 2026 deadline with our free Compliance Checker.