You will need to register for this account if you wish to offer the following services to your clients: PAYE; CIS; Self-assessment and Corporation Tax. Note all VAT submissions are now accessed via the Agenet Services Account. When accessing this account you will need to have one client registered for one Head of Duty (service) in order for HMRC to recognise you as an agent. Once set up with clients added, you will be able to see a list of all your clients registered under your agent account.
In order to set up your account you can use this link. Note: this link may well take you to an error page in which case follow the log in link they give you for the Government Gateway and continue from there!
You will firstly have to give an email address to enable you to receive a recognition code (sent to that email address). You should really use the business email address for your practice. Once you receive and enter this code you will be asked to provide your full name after which you will set up a password. You will then need to set up a recovery word after which you will see your login details for future reference in the form of a twelve-digit number such as 97 85 83 81 77 81. You will then receive your agent ID in the format
WXJ2V9AX45HX-D6T4AGWUAIWI
Note: you will only keep this for future reference - you do not need this Agent ID to log in. It will however appear on your agent page the next time you log in.
In order to access this account again you can search for 'Login' from gov.uk's home page and enter your 12-digit reference number and the password you set up.
You will now be taken to your main Agent page from which you can start to add the services you wish to offer (explained in 'Adding services to your agent account').
Before HMRC recognises you as an agent you will need to add one Head of Service (e.g. VAT or PAYE) and register one client under that service onto your AOSA.
If you are adding Self assessment or Corporation Tax you will need to have obtained, or obtain, a relevant Agent Code (explained in 'Obtaining Agent Tax Codes').
The first person to be set up on an account will automatically be set up as an 'administrator'. Other individuals may be added on as additional users (see the section Add a user)