You'll get a User ID and password the first time you register (sign up) for the online service(s) you want to use. You'll be asked for specific HM Revenue and Customs (HMRC) reference information. This information will identify you or your organisation so please have this ready. For details of the information you need, please see the 'How to register' section for the service you want to use.
In the 'New user' section of the Welcome to Online Services page click 'Register' and choose the type of account you want to create. This can be Individual, Organisation, Agent or Pensions. When you've selected the service(s) you want to use, you'll be shown the information required to complete the enrolment(s). You'll then be asked to enter your name and email address and create a password.
For information about the use of HMRC Online Services it is recommended that you read the terms and conditions.
Your User ID will then be displayed on-screen. You must make a note of this and keep it safe. You'll need it every time you log in to use HMRC Online Services. It will not be displayed again, and you won't get written confirmation of it.
To complete the enrolment process for your chosen service(s), you then click 'Next' and enter the required information.
You’ll then be sent one Activation Code per service, if applicable. This will be sent by the Government Gateway and will be delivered by post to the address you’ve given for that service. Your Activation Code can take up to 10 days to arrive and if you are overseas it might take up to 21 days. The envelope will be marked 'Government Gateway'.
Please note: You must activate your service(s) within 28 days of the date shown on the letter or the code will expire and you'll have to request a new one.