Do I need a Government Gateway user ID or GOV.UK One Login for Making Tax Digital?

If you already use HMRC online services, keep the sign-in you have, Government Gateway or GOV.UK One Login. If you have never signed in, select Create new sign in details. Since 9 February 2026, new individual customers get One Login.

To sign yourself up for Making Tax Digital for Income Tax (MTD), or to let an agent act for you, you need sign-in details for HMRC online services. HMRC is part way through moving from Government Gateway to GOV.UK One Login, so which one you use depends on whether you have signed in before. This page follows GOV.UK as checked on 18 October 2026.

The two ways to sign in

GOV.UK lists 2 ways to sign in to HMRC online services:

• Government Gateway: a user ID of up to 12 characters, and a password.
• GOV.UK One Login: an email address and a password.

GOV.UK says One Login "will replace all other sign in routes including Government Gateway" over time. That has not happened yet for people who already have an account.

If you have never signed in to HMRC

Select Create new sign in details on the HMRC sign-in page, even if you already have a One Login from another government service or an email subscription. HMRC's news release of 9 February 2026 says individual customers without an existing Government Gateway account now create a One Login with just an email address and password. In our reading, the sign-in service decides which you are given, so follow its steps rather than choosing in advance.

Before you can sign up for MTD you must be registered for Self Assessment and have sent a tax return in the last 2 years. When you register for Self Assessment you get a Unique Taxpayer Reference (UTR), a 10-digit number. You can find it in your personal tax account, in the HMRC app or on earlier tax returns. GOV.UK says to sign up for MTD with "the same user ID and password you got when you registered for Self Assessment".

Identity checks

You may be asked to prove your identity after you sign in. For the MTD sign-up service, GOV.UK says that if you are asked, you use an app on your mobile phone to give details of your current passport or driving licence. A change note on that guidance, dated 13 October 2026, says the option to prove your identity by answering questions has been removed. If you have trouble confirming your identity, contact HMRC for support.

When HMRC later asks you to move to One Login, it says you may need to go through a new identity check, so keep a passport or driving licence to hand.

Lost user ID, password or access code

HMRC's help below is for Government Gateway sign-ins.

• Lost user ID or password: you can recover or reset your details. The sign-in page tells you how when you try to sign in.
• No access code: codes come by text message, voice call or authenticator app. Sign in with your user ID and password, select You can get help when asked for a code and follow the steps. You may need to confirm your identity.
• Locked out: too many wrong attempts lock the account. It unlocks after 2 hours, and helpdesk advisers cannot unlock it.

If you sign in with GOV.UK One Login, GOV.UK says you can contact the GOV.UK One Login team to get help or report a problem.

If an agent signs you up

An agent can sign you up for MTD, but only with your permission and only once you are registered for Self Assessment and have sent a tax return. Using their own agent services account, they need your full name, date of birth and National Insurance number. As a sole trader they also need your business name, address and trade, and for each income source its start date if it began within the last 2 tax years, and the tax year you start MTD.

If they already act for you on Self Assessment, GOV.UK says that authorisation is recognised for MTD, so in our reading you may not need to do anything. If not, they send you an email link. Sign in with your own HMRC details and accept it within 21 days, before the link expires. You may be asked to verify your identity first. GOV.UK is clear: "You must not give your sign in credentials to your agent or anyone else." We never ask for your HMRC password.

What this means for you

If you have filed online for a while, in our reading you most likely have a Government Gateway user ID, and that is what you use to sign up for MTD. You do not need to swap to One Login until HMRC asks you to. If you start MTD on 6 April 2027 and use an agent, check your sign-in works well before your first quarterly update, which covers 6 April to 5 July on the standard update periods and is due by 7 August 2027. You may need it to accept their request.

Steps to get your HMRC sign-in ready

1. Find your UTR on an old tax return, in the HMRC app or in your personal tax account.
2. Try signing in to HMRC online services with the details you used for Self Assessment.
3. If that fails, use the recover or reset option on the sign-in page. A locked Government Gateway account unlocks after 2 hours. With One Login, contact the GOV.UK One Login team.
4. If you have never signed in, select Create new sign in details and follow the steps.
5. Have your passport or driving licence and a smartphone ready in case you are asked to prove your identity.
6. Sign up for MTD yourself, or accept your agent's request within 21 days.

Not sure when MTD starts for you? The free MTD check shows your date. There are more guides in the trades section and the landlord section.