HMRC One Login, Government Gateway ID and HMRC Personal Tax Account Explained

---

If you need to check your tax records, submit a Self Assessment tax return or contact HMRC online, you will usually need an account to access its digital services, and with the introduction of GOV.UK One Login, some people are now seeing a new way to sign in instead of using their familiar Government Gateway ID.

Understanding the difference between HMRC One Login, Government Gateway and your HMRC Personal Tax Account can help you access the right service without creating unnecessary accounts or worrying about changes to your existing login details.

What is HMRC One Login?

HMRC One Login usually refers to GOV.UK One Login, a new sign-in system designed to make it easier for people to access government services online using one email address and password.

HMRC began introducing GOV.UK One Login for new individual customers in February 2026, and the system is being rolled out gradually. Over time, it is intended to replace Government Gateway and other existing government sign-in methods.

If you already have a Government Gateway account, you should continue using your existing login details until HMRC asks you to move to GOV.UK One Login. You do not need to create a new account simply because you have seen the new sign-in option on the HMRC website.

You can find the latest information on the official GOV.UK guidance about accessing HMRC services using GOV.UK One Login.

What is a Government Gateway ID?

A Government Gateway ID is a user ID that you use, together with your password, to sign in to many HMRC online services.

Your Government Gateway user ID is usually a 10- to 12-character number, and you may have created it when registering for Self Assessment, accessing your tax records or setting up another HMRC online service.

You may need it to manage your tax affairs, check your Self Assessment account, access your business tax account or use certain commercial accounting and tax software.

It is important to understand that your Government Gateway ID is not the same as your Unique Taxpayer Reference (UTR). Your Government Gateway ID allows you to sign in, while your UTR is a separate 10-digit number used to identify you for Self Assessment and other tax matters.

If you have forgotten your login details, you can use the official HMRC online services sign-in and recovery page to get help recovering your user ID or resetting your password.

What is an HMRC Personal Tax Account?

An HMRC Personal Tax Account is an online account that allows individuals to check and manage many aspects of their personal tax affairs without needing to contact HMRC by telephone.

Once you have signed in using the appropriate login method, you can use your Personal Tax Account to:

• Check your Income Tax estimate and tax code.
• Submit, view and manage Self Assessment tax returns.
• Check whether you have paid the correct amount of Income Tax.
• Find your National Insurance number and, if you already have one, your UTR.
• Check your State Pension forecast and National Insurance record.
• Claim certain tax refunds and check the progress of submitted forms.
• Update personal details, including your address.
• Check information about benefits you receive through your employment.

The services available depend on your circumstances, and some tasks require separate registration or additional identity checks.

You can access the service through the official HMRC Personal Tax Account page.

What is the difference between HMRC One Login and Government Gateway?

The main difference is the way you sign in to HMRC online services.

Government Gateway uses a user ID and password, while GOV.UK One Login uses an email address and password, with additional security checks where required.

Both systems are designed to provide secure access to online government services, but they are not automatically interchangeable. Having a GOV.UK One Login for another government service does not necessarily mean you can use it to access every HMRC service.

If you already use Government Gateway for your tax affairs, continue using it unless HMRC tells you to switch. If you are registering for HMRC online services for the first time, follow the instructions displayed during registration, as you may be directed to create a GOV.UK One Login.

Do I need to create an HMRC One Login if I already have a Government Gateway ID?

No, not simply because GOV.UK One Login has been introduced.

HMRC is moving customers to the new system gradually, and existing users should continue using their current Government Gateway details until they are prompted to move.

If you have already created a GOV.UK One Login to access another government service, you should not assume that it replaces your existing Government Gateway ID for HMRC.

When HMRC asks you to move to the new system, follow the instructions provided and complete any identity verification steps required. You may need documents such as a passport or driving licence to confirm your identity.

How do I sign in to my HMRC Personal Tax Account?

To sign in to your HMRC Personal Tax Account, visit the official GOV.UK website and search for the Personal Tax Account service.

Select the option to sign in and follow the instructions on the screen. If you already have HMRC login details, choose the appropriate sign-in method, which may be Government Gateway or GOV.UK One Login, depending on your account and the service you are accessing.

After signing in, you may be asked to enter a security code or prove your identity before you can access certain information.

If you have never used HMRC online services before, select the option to create new sign-in details and follow the registration process. The system will guide you through the appropriate steps.

Always make sure you are using the genuine GOV.UK website before entering your personal information.

What should I do if I have forgotten my Government Gateway ID or password?

If you have forgotten your Government Gateway user ID or password, you can normally recover your details or reset your password through the HMRC sign-in page.

Follow the recovery instructions and provide the information requested to confirm your identity. You may also need to complete additional security checks if you cannot access your usual telephone number or receive a verification code.

If you enter incorrect details too many times, your account may be temporarily locked. HMRC states that a locked account will normally unlock after two hours, so repeatedly attempting to sign in may not help.

If you are having trouble receiving a security code, use the help options on the sign-in page to find out how to recover access or change the method used to receive codes.

Can my accountant use my Government Gateway ID to deal with HMRC for me?

You should not share your Government Gateway login details with your accountant or another person, even if they are helping you with your tax affairs.

Instead, you can authorise a registered tax agent through HMRC’s approved authorisation process. Once the authorisation is in place, your accountant can access the relevant tax information and deal with HMRC on your behalf using their own agent account.

This approach helps protect your personal information and ensures that access to your tax records is managed correctly.

If you would like to understand how this works, read our guide on how to authorise someone to deal with HMRC for you.

Can I use HMRC One Login to submit my Self Assessment tax return?

You may be able to access your Self Assessment service using GOV.UK One Login if your account has been set up for the new system.

However, accessing your tax account and submitting a tax return through commercial accounting software are not always the same process. Depending on your login arrangements and the software you use, you may need separate Government Gateway credentials for submitting a return through commercial software.

For example, HMRC’s guidance explains that some customers who sign in using GOV.UK One Login must create a separate Government Gateway user ID and password to connect their Self Assessment account to commercial software.

Before submitting a return, check the instructions for your particular software and make sure you have registered for Self Assessment and added the relevant tax service to your account.

What should I do if I cannot access my HMRC account?

If you cannot access your HMRC account, first check whether you are using the correct sign-in method and whether your login details are accurate.

If you normally use Government Gateway, try signing in with your existing user ID and password rather than creating another account unnecessarily. If you have been asked to move to GOV.UK One Login, follow the migration instructions instead.

You should also check that you can receive security codes and that your account has not been temporarily locked. If the problem continues, use HMRC’s official online help service or contact HMRC through its published contact channels.

Never share your password or security codes with someone who contacts you unexpectedly, even if they claim to be from HMRC.

---