Agents using HMRC's online services are now being asked to voluntarily register for Multi-Factor Authentication (MFA) when they log in. HMRC are rolling out voluntary MFA to agents who wish to register for it before the mandatory system is implemented later in the year.
HMRC have updated their 'Tax Agent's Handbook' to outline the new process for mandatory MFA. A new voluntary option is being offered, allowing agents better preparation.
To opt in for voluntary MFA, agents are required to submit a form to HMRC by one of two dates.
- To activate voluntary MFA by 15 July 2026, the form must be submitted to HMRC by midnight on 30 June 2026.
- To activate voluntary MFA by 19 August 2026, the form must be submitted to HMRC by midnight on 31 July 2026.
All other accounts will have MFA automatically activated between 28 September 2026 and 15 October 2026. Once activated, MFA will be enabled for all accounts the agent holds under the agent ID provided.
Finding the 'Agent Identifier'
HMRC have confirmed that agents will need their 'Government Gateway Identifier' when completing the form. This is not the normal agent code but a separate identifier number found within the HMRC account.
Most Government Gateway accounts will have their own identifier, but a small number of accounts may share the same identifier.
To find the agent Government Gateway identifier in an Agent Services Account (ASA):
- Go to 'manage account'.
- Select 'View or change your sign-in and security details'.
- Select 'Return to HMRC' then 'Authorise client'.
- The identifier is called 'Government Gateway Identifier'.
To access the identifier in an Online Services for Agents (OSA) account:
- Go to the main menu and select 'Authorise client' or 'Get authorised by client'.
- The identifier is called 'Government Gateway Identifier'.
Useful guides on this topic
HMRC introducing Multi-Factor Authentication for agents
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Setting up as a tax agent
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