- What you use a Government Gateway account for
- How to create a Government Gateway account
- Government Gateway or One Login: which to use
- Lost your user ID or password
- Access code problems
- Locked out of your account
- A quick checklist before deadline week
- When HMRC online is slow or down
- Frequently asked questions
A Government Gateway account is the sign-in for HMRC online services such as Self Assessment, your business tax account, VAT and PAYE for employers. You sign in with a user ID of up to 12 characters and a password, plus an access code. If you've never used HMRC online, you create sign-in details by choosing Create new sign in details on the HMRC sign-in page.
There's one twist in 2026: HMRC now offers two ways in, Government Gateway and GOV.UK One Login. Which you use depends on what you've used before, not on preference, and mixing them up is the most common reason people can't find their tax account.
Here's how to create an account, which sign-in to choose, and how to fix the problems that lock people out.
What you use a Government Gateway account for
GOV.UK lists the main HMRC services you reach through it:
- your personal tax account
- your business tax account
- Self Assessment
- Corporation Tax
- PAYE for employers
- VAT
- the Construction Industry Scheme
A couple of HMRC services use a separate sign-in, including the childcare account and the Capital Gains Tax on UK property account.
How to create a Government Gateway account
- Go to the HMRC online services sign-in page on GOV.UK.
- Select Create new sign in details. Do this even if you already have a One Login from another government service or a GOV.UK email alert.
- Follow the steps. The service guides you to create either Government Gateway or One Login details.
- If you get a Government Gateway user ID, write it down somewhere safe straight away. It's up to 12 characters, and it's the bit people lose.
- Set up how you'll get access codes: text message, voice call or an authenticator app.
If you're registering as a sole trader at the same time, HMRC sends a UTR afterwards, and here's how to find your UTR number if it goes missing.
Government Gateway or One Login: which to use
| If you | Use |
|---|---|
| Already sign in to HMRC with a Gateway user ID | Your Gateway user ID, even if you have One Login for another service |
| Already use One Login for HMRC personal tax | One Login |
| Have never used HMRC online services | Create new sign in details and follow where HMRC sends you |
GOV.UK says One Login will eventually replace all other ways to sign in, including Government Gateway, but for now existing Gateway users carry on as they are. On your phone, the HMRC app is another way into the same account.
Lost your user ID or password
You can recover or reset both yourself. Start signing in as normal and the page tells you how to recover your details. Before you do, search your email for HMRC messages from when you set the account up, since the user ID is often in there.
Don't create a second account just to get in quickly. A new user ID won't be linked to your existing Self Assessment or business records, so you'd still need the old one, and you'd have two sets of details to keep track of. Recovering the original is nearly always the faster route.
HMRC is moving sign-in towards One Login, so see my guide to GOV.UK One Login too.
Access code problems
Gateway sends access codes by text message, voice call or authenticator app. If you've changed your phone number:
- Sign in with your Government Gateway user ID and password.
- When asked for an access code, select You can get help.
- Follow the steps to change how you get codes. You may need to confirm your identity.
Some HMRC services ask you to prove your identity with the GOV.UK ID Check app, which checks that your photo ID is real, that you're a real person and that you match the photo. You'll need an iPhone 8 or newer on iOS 16.7 or higher, or an Android phone on Android 10 or higher.
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Locked out of your account
Enter the wrong details too many times and you'll be locked out. GOV.UK is blunt about the fix: the account opens again by itself after 2 hours, and helpdesk advisers can't release it any sooner. So stop trying, wait the 2 hours, and have your user ID ready before you try again.
Know the date before you sign in: the Self Assessment deadlines.
A quick checklist before deadline week
Most Government Gateway problems happen at the worst moment, when a return is due. Run through this a few weeks before:
- Sign in once to check your user ID and password still work.
- Confirm the phone number for access codes is current, and add an authenticator app as well.
- Check whether you've ever used One Login for HMRC personal tax, so you know which sign-in each service expects.
- Keep the photo ID you'd use for an identity check in date. An expired passport won't work in the ID Check app.
- If you have an accountant, agree who signs in to what, so you're not both locking the account with wrong guesses.
When HMRC online is slow or down
Online services can be slow at busy times, especially in the run-up to the 31 January Self Assessment deadline. GOV.UK has a page for checking service problems, and HMRC's digital assistant can pass you to a webchat adviser if they're available. Watch for fake HMRC messages too: HMRC won't text you a link asking for your Gateway password, and our page on HMRC scam calls shows what the fakes look like.
My advice: put your user ID and backup code method in your password manager the day you set it up. It turns a deadline-week panic into a two-minute sign-in.
Frequently asked questions
How do I create a Government Gateway account?
Go to the HMRC online services sign-in page and choose Create new sign in details. HMRC guides you to create Government Gateway or GOV.UK One Login details.
How long is a Government Gateway user ID?
It's up to 12 characters. You get it when you create your account, so save it somewhere safe.
How long are you locked out of Government Gateway?
Your account opens again after 2 hours. Helpdesk advisers can't release it any sooner.
Is Government Gateway being replaced?
GOV.UK says One Login will eventually replace all other sign-in methods, including Government Gateway. For now, existing Gateway users keep using their user ID.
How do I change my Government Gateway phone number?
Sign in with your user ID and password, select You can get help when asked for an access code, and follow the steps. You may need to confirm your identity.
