Definition
Government Gateway is the sign-in system, a user ID of up to 12 characters plus a password, used for many HMRC online services. Businesses use it to reach the HMRC business tax account for Corporation Tax, VAT, PAYE and the Construction Industry Scheme. Individuals use it for Self Assessment and their personal tax account. Some HMRC users now sign in with GOV.UK One Login instead.
Government Gateway or GOV.UK One Login?
HMRC tells existing users to keep using whichever sign-in details they already have. New users are guided to create Government Gateway or GOV.UK One Login details the first time they sign in. One Login is also used to verify your identity for Companies House, which is a separate system from HMRC.
Practical points
- A company’s business tax account uses the sign-in details created when the company first registered for a business tax, so keep a record of who holds them.
- Rather than sharing your sign-in, you can add an accountant as your tax agent through the business tax account.
- Your user ID is not a tax reference. HMRC letters and payments use your Unique Taxpayer Reference or a payment reference instead.
Many sole traders and landlords create their first user ID when they register for Self Assessment online.
Related questions
- Where do I find my company's UTR? On the CT41G letter, previous returns and HMRC notices.
- How do I get an SA302 for a mortgage? Sign in to your HMRC online account and print it, from 72 hours after sending your Self Assessment return online.
Related terms
-
HMRC business tax account
The HMRC business tax account is the online account a company or other business uses to manage its taxes with HM Revenue and Customs (HMRC).
Read definition -
Unique Taxpayer Reference (UTR)
A Unique Taxpayer Reference (UTR) is the 10-digit number HM Revenue and Customs (HMRC) gives each taxpayer.
Read definition -
GOV.UK One Login
GOV.UK One Login is the government's single sign-in account for online services, protected by two-factor authentication.
Read definition