天美影院

Registering your client for Self Assessment, Corporation Tax or PAYE

If you want to register your client for any of these taxes, you can do so through your HMRC Online 天美影院 account.

What you鈥檒l need

You鈥檒l need:

• your Government Gateway user ID for HMRC Online 天美影院
• a Self Assessment or Corporation Tax agent code (even if you鈥檙e registering for PAYE)

How to register

1. using your Government Gateway user ID.

2. Select 鈥楻egister for HMRC taxes鈥� in the left-hand menu.

3. Select 鈥楻egister for HMRC taxes鈥� on the right.

4. Select the first option 鈥業 want to tell HMRC that my client is in business and needs to register for a new tax or tell HMRC that the company is now active鈥�.

5. Read the guidance on the following screens and select 鈥楴ext鈥�.

6. Select the tick box for the tax you want to register for and enter your client鈥檚 name or a client reference.

7. Follow the instructions on screen and submit.

How to register your client for Self Assessment if you cannot use the online service

You can also or the to register your client for Self Assessment and National Insurance contributions. You鈥檒l need your client鈥檚 National Insurance number.

If your client is self-employed

If you want to register:

• a nominated partner or new partnership, use form SA400
• a partner in a partnership, use form SA401
• partners who are not individuals,

If your client is not self-employed

If you want to register a client that is not self-employed or a director, .

Registering your client鈥檚 trust or estate

If you want to register your client鈥檚 trust or estate, you can do so through your agent services account.

You can also find out more about how to register your client鈥檚 trust online and how to register your client鈥檚 estate online.

What you鈥檒l need

You鈥檒l need your Government Gateway user ID for agent services account.

How to register

1. using your Government Gateway user ID.

2. Go to 鈥楾rusts and estates鈥�.

3. Select either 鈥榬egistered the trust鈥� or 鈥榚state鈥�.

4. Follow the instructions on screen.

Registering your client for VAT

To register a client for VAT, you must have a Government Gateway user ID and password for either:

• agent services account
• HMRC Online 天美影院

If you register for VAT using your Government Gateway ID for HMRC Online 天美影院, you may be asked for details to verify your own identity, such as:

• your National Insurance number
• date of birth
• passport or driving licence

You will not be asked to provide this information using your Government Gateway user ID for your agent services account.

What you鈥檒l need

You鈥檒l need:

• your Government Gateway user ID and password for either agent services account or HMRC Online services
• your name
• your phone number
• your email address
• your client鈥檚 name
• your client鈥檚 date of birth
• details of client鈥檚 turnover and nature of business
• your client鈥檚 bank account details (if available)
• your client鈥檚 National Insurance number
• a form of ID from your client (such as their passport or driving licence)
• your client鈥檚 Corporation Tax Payments, PAYE, Self-Assessment Return, recent payslip or P60 (whichever is most appropriate)

If you鈥檙e registering a limited company client, they must have a Company Registration Number and a Corporation Tax Unique Taxpayer Reference (UTR) to complete the VAT registration process.

Individuals and partnerships do not need to have a Self Assessment UTR to register for VAT, but if they do, you must supply this. You鈥檒l be asked to verify the entity you are registering, therefore should know some of the history of the business or person you鈥檙e registering.

How to register

1. by signing in with your Government Gateway ID for either agent services account or HMRC Online services.

2. On the screen 鈥榃hose business do you want to register?鈥� select 鈥楽omeone else鈥檚鈥� (unless you鈥檙e registering your own agency).

3. Follow the instructions on screen.