What Is The Government Gateway? (2026 Guide) – Find Your User ID, Set Up & Sign In to HMRC

The Government Gateway is HMRC’s legacy sign-in system for services including Self Assessment, VAT, PAYE and Corporation Tax. Existing users should continue signing in with their current user ID and use HMRC’s recovery process if they lose it, while new individual customers without an existing Government Gateway account now create GOV.UK One Login details.

Hand holding a smartphone displaying the GOV.UK website homepage used to access Government Gateway services
Key Highlights
  • A Government Gateway user ID can contain up to 12 characters. It is separate from your email address, National Insurance number and UTR.
  • HMRC provides personal, business and agent accounts, while some specialist services use separate sign-in routes.
  • Lost sign-in details can be recovered or reset through HMRC’s online sign-in process. An account locked after too many failed attempts unlocks after two hours.
  • Companies House WebFiling has required GOV.UK One Login since 13 October 2025.

What is a Government Gateway User ID?

A Government Gateway user ID is a sign-in credential of up to 12 characters that is used with a password to access HMRC services connected to the account.

This ID is essential for:

  • Individuals: To access your personal tax account, view tax-free allowances, and manage tasks like Self Assessment for the current tax year.
  • Businesses: To handle VAT, Corporation Tax, or check details on a business tax account, depending on your type of account.
  • Tax Agents: To efficiently manage multiple clients’ tax affairs across HMRC’s digital services.

Your Government Gateway user ID and password let you access HMRC services connected to that account. HMRC can also ask you to enter an access code or confirm your identity during sign-in or registration. GOV.UK One Login uses its own sign-in and identity-checking processes.

What is a Government Gateway Account Used For?

With one Government Gateway user ID you can: file and pay Self Assessment; register for and submit VAT returns (Making Tax Digital); run PAYE and submit payroll; file Corporation Tax; check your National Insurance record and State Pension; and view your tax account, refunds and HMRC letters.

How to Find Your Government Gateway User ID?

Your Government Gateway user ID can contain up to 12 characters and is separate from your email address, National Insurance number and UTR. To find it:

  • Check the confirmation email HMRC sent when you registered. Your user ID is in that email.
  • Look at any earlier HMRC letters or your saved sign-in details.
  • If you cannot find it, go to HMRC’s “Problem signing in” page, choose “I have lost my user ID”, and recover it using the email address and password you registered with.

What You Need Before You Register?

Before starting, have:

  • An email address you can access
  • Your existing Government Gateway or GOV.UK One Login details, if you already use HMRC online services
  • Access to a phone or authenticator app if the service asks you to set up or enter security codes
  • Any service-specific information requested, such as your National Insurance number, UTR, VAT number or PAYE reference

How to Set Up a Government Gateway Account (5 Simple Steps)?

The correct setup route depends on whether you already use HMRC online services and which service you need.

  1. Open the official HMRC sign-in page and select “Sign in”.
  2. If you already use HMRC online services, enter your existing Government Gateway or GOV.UK One Login details. Do not create replacement credentials.
  3. If you have never used HMRC online services, select “Create new sign in details”.
  4. Follow the route provided by HMRC. New individual customers without an existing Government Gateway account create GOV.UK One Login details. Other users are directed to the correct sign-in system for the service they need.
  5. Create the requested credentials, save them securely and complete any additional registration or enrolment steps shown by the service.

If HMRC directs you to create a Government Gateway account, choose the account type that matches how you will use it.

Individual, Organisation or Agent: Which Account Type to Choose

  1. Individual – personal tax, Self Assessment and your Personal Tax Account
  2. Organisation – a limited company, partnership or charity managing VAT, PAYE and Corporation Tax
  3. Agent – accountants or bookkeepers acting for clients

Choose Organisation for a limited company; most sole traders choose Individual.

How to Recover a Lost Government Gateway User ID or Password?

If you’ve lost your Government Gateway credentials, don’t worry. Use one of these methods to recover them:

  1. Search your emails

    When you set up your Government Gateway account, your user ID was sent to your registered email address. Search your email inbox (and any folders, including spam) using the keyword “Government Gateway user ID.” If you haven’t deleted the confirmation email, you can locate your user ID there.

  2. Use HMRC’s ‘Problem Signing In’ page

    1. Open the official HMRC sign-in page and select “Sign in”.
    2. Choose the recovery option for a lost Government Gateway user ID or password.
    3. Follow the instructions provided. HMRC will tell you what information is needed to recover or reset your details.
    4. If you cannot receive an access code, sign in with your user ID and password, select “You can get help” when asked for the code, and follow the recovery steps.
  3. Get Further Help From HMRC

    If the online recovery process does not solve the problem:

    • Use HMRC’s digital assistant for help with HMRC online services.
    • Ask to be transferred to webchat if the digital assistant cannot help and an adviser is available.
    • Use HMRC’s service-specific support for VAT or other technical problems.
    • Contact the GOV.UK One Login support team if the problem concerns One Login credentials rather than Government Gateway.

Government Gateway vs GOV.UK One Login: What’s Changing

Government Gateway vs GOV.UK One Login Comparison
Feature Government Gateway GOV.UK One Login
What it is An HMRC sign-in system that remains active during the transition A cross-government sign-in system gradually replacing older routes
Sign-in details User ID of up to 12 characters and a password Email address, password and security code
HMRC use in 2026 Used by existing customers and services that still direct users to Gateway Used by new individual HMRC customers without an existing Gateway account
Companies House WebFiling No longer used to access WebFiling Required to access WebFiling since 13 October 2025
Account recovery Recover or reset details through HMRC’s sign-in process Reset your password or security method through GOV.UK One Login
What to do now Continue using your existing details until HMRC contacts you Create or use One Login when the government service directs you

If you already use Government Gateway for HMRC, continue using it even if you have GOV.UK One Login for another government service. If you have never used HMRC online services, select “Create new sign in details” and follow the route provided.

Four HMRC Online Tax Services on Government Gateway You Must Enrol in After Forming a Limited Company

Through your Government Gateway business account, you can manage essential tax-related tasks:

These tools are essential for efficient financial management and compliance with UK tax regulations.

Use Your Personal Tax Account to Check Income Tax, Claim Refunds, and Manage Benefit

For your personal service account, you can:

  • Check your Income Tax estimate and tax code.
  • Fill in, send, and view a personal tax return.
  • Claim a tax refund.
  • Check your Child Benefit, income from work (last 5 years), and Income Tax paid (last 5 years).
  • Manage tax credits and check your State Pension.
  • Check if you’ll benefit from and can pay voluntary National Insurance contributions.
  • Track submitted tax forms, check/update Marriage Allowance, and tell HMRC about name/address changes.
  • Check/update work benefits (company car, medical insurance).
  • Find your National Insurance number and Unique Taxpayer Reference (UTR) number.
  • Check your Simple Assessment tax bill.

Add a Tax Service to Your Account by Linking Your VAT Number, UTR, or Employer Reference

To manage a tax, duty, or scheme, go to the HMRC login page and sign in. Once logged in, navigate to the ‘Business Tax Summary’ page and select ‘Add a tax, duty, or scheme.’ You will see two options:

  1. Option 1: You are already registered for the tax (e.g., registered elsewhere but haven’t linked it to your Gateway account). You will need specific details:

    • VAT: VAT Number, Principal Place of Business postcode, Date of VAT registration, Final month of last VAT return submitted, and Amount paid to HMRC.
    • Corporation Tax: Company UTR, Principal Place of Business postcode, Company Registration Number (CRN).
    • CIS/PAYE: Employer Reference, Accounts Office Reference.
    • Self-Assessment: Personal Unique Taxpayer Reference (UTR), Postcode, National Insurance Number.
    • Note on Activation Codes: After signing up for a service, HMRC often sends an activation code by post to your registered office within 10 days. You must activate the service within 28 days, as the code will expire. Request a new code if it expires.
  2. Option 2: You have not yet registered for the tax.

    Select ‘I want to tell HMRC that I am in business and need to register for a new tax or that the company is now active.’ Follow the on-screen prompts through sections like ‘What types of business can use this service,’ ‘Types of business that cannot use this service,’ and ‘What to do next.’ Once completed, you can register for VAT, PAYE/CIS, Corporation Tax, or Self-Assessment. In some cases, HMRC may request identity verification (e.g., driving licence, mobile phone).

What Happens If Your Government Gateway Account Is Locked?

If you enter incorrect sign-in details too many times, HMRC will temporarily lock your Government Gateway account. It will unlock automatically after two hours, and HMRC helpdesk advisers cannot unlock it earlier.

Once the account unlocks, use HMRC’s recovery process if you are unsure of your user ID or password rather than making further unsuccessful attempts.

Frequently Asked Questions on Government Gateway

Is Government Gateway the same as my Personal Tax Account?

No. Government Gateway is a secure sign-in service, while your Personal Tax Account is an HMRC service for managing your tax records, income and National Insurance information. You can access it using a Government Gateway user ID or, if eligible, GOV.UK One Login details.

Do I need a separate Government Gateway ID for each business?

If you operate more than one company, create a separate Government Gateway user ID for each one. This keeps each company’s tax services linked to the correct UTR and helps you manage Corporation Tax, VAT, PAYE, agent access and filing records independently.

Do I need to switch from Government Gateway to GOV.UK One Login right now?

If you already use Government Gateway for HMRC, continue using your existing credentials. HMRC says existing users do not need to take action and will be contacted when they need to switch.

Can I still use my Government Gateway ID if GOV.UK One Login is available?

Yes. Continue using your Government Gateway details for HMRC services already connected to that account, even if you have GOV.UK One Login for Companies House or another government service.

I created a GOV.UK One Login for Companies House. Should I use it for HMRC?

Continue using your existing Government Gateway details for HMRC until HMRC contacts you. Having GOV.UK One Login for Companies House or another service does not replace the credentials currently connected to your HMRC account.

Will HMRC transfer my enrolled tax services automatically?

HMRC has not published the process for transferring services enrolled under existing Government Gateway accounts. Continue using your current credentials and follow the instructions HMRC provides when your account is ready to move.

Where do I find my Government Gateway user ID?

Your Government Gateway user ID can contain up to 12 characters and was sent to the email address used to create the account. If you cannot find it, use HMRC’s online sign-in recovery process and follow the instructions provided.

Is the Government Gateway the same as GOV.UK One Login?

No. Government Gateway uses a user ID of up to 12 characters and a password, while GOV.UK One Login uses an email address and password. New individual HMRC customers without an existing Government Gateway account now create One Login details, while existing Gateway users continue with their current credentials until HMRC contacts them.

Why will my Government Gateway not let me log in?

Common causes include incorrect sign-in details, a two-hour lockout after too many failed attempts, problems receiving an access code, or temporary service issues. Use HMRC’s sign-in help and check whether the service is experiencing problems.

How much does a Government Gateway account cost?

Nothing – registering and using HMRC online services is free.

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