If you need to register for UK tax services online, submit a tax return, manage VAT, deal with PAYE or access another HMRC service, you may be asked to create a Government Gateway account. For many years, Government Gateway has been the standard sign-in system for accessing HM Revenue & Customs (HMRC) online services. However, the system is now changing. From 9 February 2026, new individual HMRC customers without an existing Government Gateway account began being offered GOV.UK One Login instead. Existing Government Gateway users do not need to switch until HMRC tells them to.

That means the answer to "How do I create a Government Gateway account?" is slightly different today than it was previously. This guide explains when you need Government Gateway, how to create the appropriate online sign-in, what information you may need, how business accounts work and what to do if you cannot access your account.

What Is a Government Gateway Account?

A Government Gateway account is a set of credentials historically used to access online UK government services. For HMRC, this normally means a Government Gateway user ID and password. The user ID is traditionally a 10- to 12-digit number. Once registered for the relevant HMRC service, you may be able to use the account to manage tax responsibilities online, such as:

• Self Assessment;
• VAT;
• PAYE;
• Corporation Tax;
• Making Tax Digital services;
• certain business taxes; and
• other HMRC online services.

It is important to understand that simply having a Government Gateway user ID does not automatically give you access to every HMRC service. You may need to register for or enrol in the particular tax service you want to use.

Do You Still Need to Create a Government Gateway Account in 2026?

Not necessarily. This is the most important update for anyone researching the subject today. HMRC is gradually moving from Government Gateway to GOV.UK One Login, a newer sign-in system intended eventually to replace Government Gateway and other government sign-in routes.

From 9 February 2026, new individual customers who did not already have a Government Gateway account could create a GOV.UK One Login using an email address and password instead of creating a new 10- to 12-digit Government Gateway ID. However, the transition is gradual. If you already have a Government Gateway account for HMRC, you should continue using it until HMRC asks you to move. So before creating a new account, start from the specific HMRC service you need. The sign-in options presented there will tell you which system applies to you.

Government Gateway vs GOV.UK One Login

The names can be confusing, especially for new business owners.

The government's long-term objective is for GOV.UK One Login to become a common sign-in method across government services. This does not mean that every Government Gateway account has suddenly stopped working. For existing users, the practical rule is simple: follow HMRC's instructions rather than creating a replacement account unnecessarily.

How to Create a Government Gateway Account

If the HMRC service you are using still requires Government Gateway, you normally create your credentials as part of the service's registration or sign-in process.

Step 1: Start with the correct GOV.UK service

Do not search randomly for a third-party "Government Gateway registration" website. Begin with the relevant service on GOV.UK, such as the HMRC service for the tax obligation you need to manage. This matters because different HMRC services can have different registration requirements. The Government Gateway sign-in pattern used by HMRC allows a user without an existing ID to create one when registering for a service that requires it.

Step 2: Select the option to create new sign-in details

When the service asks you to sign in, look for the option to create new credentials. If the service still uses Government Gateway, you will normally be guided through creating a Government Gateway user ID and password. If HMRC has moved the service or customer type to GOV.UK One Login, you may instead be directed to create a One Login.

Step 3: Provide your email address

You will normally need an email address that you can access. Use an email account that you expect to retain for the foreseeable future. For a business, a company-controlled email address can be preferable to an employee's personal email where appropriate, particularly when the account is important to the company's ongoing tax administration. However, access arrangements should also be designed so the business does not become dependent on one individual.

Step 4: Create and securely store your credentials

If you are creating Government Gateway credentials, you will receive a user ID and create a password. Keep these details secure. Do not store them in an unsecured spreadsheet, send them through ordinary email or give them to people who do not need them. HMRC provides specific recovery procedures if you lose your user ID or password.

Step 5: Complete the relevant tax registration

Creating your sign-in is only one part of the process. You may then need to register for the particular service. For example, a company may need to deal separately with:

• Corporation Tax;
• VAT;
• PAYE;
• Construction Industry Scheme;
• Making Tax Digital; or
• another HMRC service.

The exact requirements depend on the business.

What Do You Need to Create an Account?

There is no single list of information that applies to every Government Gateway registration. The information requested depends on the HMRC service you are accessing. You may need information such as:

• your name;
• email address;
• business name;
• company registration details;
• UTR;
• VAT number, where applicable;
• PAYE information;
• National Insurance number for certain individual services; and
• information used to confirm your identity.

The safest approach is to begin with the relevant HMRC service and follow its requirements rather than preparing documents based on a generic checklist.

How to Create an HMRC Account for a Limited Company

A limited company should not be treated as simply an extension of its director's personal tax account. The company is a separate legal entity. For example, if you form ABC Consulting Ltd, the company's Corporation Tax responsibilities belong to ABC Consulting Ltd. They are not the same as the director's personal Self Assessment obligations. Depending on the services the company needs, you may have to establish access to relevant HMRC business services.

Corporation Tax

A company normally needs to deal with HMRC regarding Corporation Tax. The registration and online access process should be completed using the company's information.

VAT

If the company is VAT registered, it will need appropriate access to its VAT services. VAT obligations are separate from Corporation Tax.

PAYE

If the company employs staff, it may need to register as an employer and access PAYE services. Again, this is a separate tax service rather than something automatically activated simply because the company exists.

Can a Director Use Their Personal Government Gateway Account for the Company?

This is an area where business owners should be careful. A director may personally have HMRC online access for matters such as Self Assessment. That does not automatically mean the same credentials should be used as the company's business tax identity. The correct arrangement depends on the HMRC service involved. The key distinction is:

Director's personal tax affairs ≠ company's tax affairs. For example:

• your personal Self Assessment relates to you;
• Corporation Tax relates to the company;
• PAYE relates to the employer;
• VAT relates to the VAT-registered business.

Keeping these responsibilities separate makes it much easier to maintain accurate records and give an accountant or tax adviser the appropriate access.

Can an Accountant Create Your Government Gateway Account?

An accountant can help with HMRC registration and tax administration, but you should not simply hand over your personal Government Gateway password. HMRC's rules provide approved ways for tax agents to access services on behalf of clients. Professional agents can register for HMRC online services, obtain the relevant agent credentials and enrol for the tax services they need. This creates a much cleaner arrangement than sharing passwords. For a growing company, it also reduces the risk of losing access when an employee or adviser leaves.

A better approach

Instead of: "Here is my Government Gateway password." Use: "I have authorised you to act for the company through HMRC's agent process." That distinction matters from both a security and governance perspective.

What If You Are Setting Up a UK Company From Overseas?

Global founders often assume that living outside the UK makes Government Gateway impossible. That is not necessarily the case. The appropriate HMRC sign-in and registration process depends on the service and your circumstances. An overseas director may have UK tax responsibilities because of a UK company, UK income or other taxable activities. However, forming a UK company and obtaining a Government Gateway account are separate processes. For example:

1. Companies House incorporates the company.
2. HMRC deals with the company's tax obligations.
3. Government Gateway or GOV.UK One Login may provide access to relevant online services.
4. An accountant or tax agent may be authorised to deal with HMRC on the company's behalf.

This separation is particularly important for international founders using a UK company formation and management platform such as IncorpUK.

What If You Already Have a Government Gateway Account?

If you already have a working Government Gateway account for HMRC, do not create a second account simply because you have heard that Government Gateway is being replaced. HMRC says existing Government Gateway customers do not need to take action until they are prompted to move to GOV.UK One Login. This is particularly important if your existing account is connected to important tax services. When HMRC eventually asks you to move, follow the instructions provided at that time.

How to Create a GOV.UK One Login Instead

If you are a new individual customer and the HMRC service directs you to GOV.UK One Login, you will create a different type of account. You generally start by providing:

1. an email address;
2. a password;
3. security information; and
4. where required, information or documents needed to prove your identity.

GOV.UK One Login uses multi-factor authentication, and security codes can be delivered through supported methods such as an authenticator app. Current guidance states that users with non-UK phone numbers need to use an authenticator app or a UK mobile number for security codes.

For services that require identity verification, GOV.UK One Login can guide you through an identity check using the app, online security questions or, where available, a Post Office route. You may therefore need a suitable photo ID if the service requires identity verification.

What If You Do Not Have a UK Phone Number?

This is particularly relevant to overseas founders. GOV.UK One Login guidance states that security codes can be received through an authenticator app or a UK mobile phone number, rather than a non-UK phone number. If you are based outside the UK, an authenticator app may therefore be the practical option where the service supports GOV.UK One Login. Do not assume that buying a UK virtual phone number is necessary or appropriate. Follow the authentication options offered by the official GOV.UK service.

What If You Forget Your Government Gateway User ID or Password?

Do not immediately create a new account. HMRC provides an official recovery process for forgotten credentials. When you attempt to sign in, use the available recovery or help options. HMRC says users can recover a lost user ID or reset their password through the sign-in process. If you enter incorrect details too many times, HMRC can temporarily lock the account. The current guidance says the account unlocks after two hours, and HMRC advisers cannot manually unlock it during that period.

Common Mistakes When Creating a Government Gateway Account

1. Creating multiple accounts unnecessarily

If you already have HMRC credentials, check whether they can be used for the service before creating another account. Multiple accounts can create confusion about which tax services are connected to which credentials.

2. Confusing Companies House with HMRC

Companies House and HMRC are separate organisations with different responsibilities. Your Companies House login is not automatically your HMRC login.

3. Giving your password to your accountant

Use HMRC's agent-authorisation arrangements instead.

4. Using an inaccessible email address

If the email address becomes inaccessible, recovering your account can become more difficult.

5. Ignoring security

Government tax accounts contain sensitive financial information. Use strong, unique credentials and appropriate multi-factor authentication.

6. Assuming Government Gateway is disappearing immediately

The transition to GOV.UK One Login is gradual. Existing HMRC Government Gateway users should wait until HMRC instructs them to switch.

Government Gateway for Startups: A Practical Setup Checklist

For a new UK company, it helps to think beyond simply "creating an account." A better startup setup is:

Company formation

• Incorporate the company with Companies House.
• Record the company number and incorporation documents securely.

Tax

• Determine which HMRC registrations apply.
• Set up the relevant online services.
• Keep the company's UTR and tax correspondence organised.

VAT

• Determine whether VAT registration is compulsory or voluntary.
• If registered, establish access to VAT services and compatible software where required.

Payroll

• If hiring employees, register for PAYE where required.
• Establish appropriate payroll access.

Professional support

• If using an accountant, authorise them correctly through HMRC.
• Do not share your login credentials.

Security

• Keep business email addresses and authentication methods current.
• Document who has authority to manage the company's tax affairs.

This approach is more resilient than relying on one director's personal login.

Government Gateway Account FAQs

Can I still create a Government Gateway account in 2026?

It depends on the HMRC service and your circumstances. HMRC began moving new individual customers without existing Government Gateway credentials to GOV.UK One Login from 9 February 2026. Existing Government Gateway users continue using their accounts until HMRC asks them to switch.

Is Government Gateway being replaced?

Yes. GOV.UK One Login is intended to replace existing government sign-in routes, including Government Gateway, over time. The transition is being introduced gradually.

How do I get a Government Gateway user ID?

If the HMRC service you are using still requires Government Gateway, you can normally create a user ID during the relevant registration or sign-in process. The Government Gateway user ID is traditionally a 10- to 12-digit number.

Do companies need a Government Gateway account?

A company may need online HMRC access for services such as Corporation Tax, VAT and PAYE. The exact setup depends on the company's tax obligations and the service being used.

Is Government Gateway the same as my UTR?

No. Your Government Gateway user ID is a sign-in credential. A UTR is a tax reference issued by HMRC. They are different identifiers.

Can my accountant use my Government Gateway login?

You should not share your Government Gateway password. HMRC provides agent-authorisation arrangements that allow accountants and other authorised agents to act for clients.

Can an overseas director create an HMRC online account?

An overseas director may be able to access relevant HMRC services, but the appropriate sign-in method depends on the service and the person's circumstances. New users may be directed to GOV.UK One Login rather than Government Gateway.

Do I need a UK mobile number for GOV.UK One Login?

Not necessarily. Current GOV.UK guidance allows security codes through an authenticator app, while SMS security codes require a UK mobile number.

What happens if I forget my Government Gateway password?

Use HMRC's official recovery process rather than creating another account. If you enter incorrect details too many times, the account can be locked for two hours.

Conclusion

Creating a Government Gateway account used to be a straightforward first step for anyone wanting to manage UK tax affairs online. In 2026, however, there is an important additional consideration: HMRC is transitioning new users towards GOV.UK One Login.

If you already have Government Gateway credentials, there is generally no need to replace them now. HMRC says existing customers will be contacted when they need to move. If you are completely new to HMRC online services, start from the specific GOV.UK service you need rather than trying to create a generic account independently. The service will tell you whether you need Government Gateway or GOV.UK One Login.

For company owners, the bigger lesson is to keep your Companies House, HMRC, tax registrations and personal accounts properly separated. Set up appropriate access for the business, use HMRC's authorised agent processes when working with accountants, and keep authentication details secure. The sign-in system may be changing, but the underlying responsibility remains the same: make sure your business can securely access the government services it needs and stay on top of its UK compliance obligations.