How to create a GOV.UK One Login or Government Gateway account
Before you can connect Provestor to HMRC, you need an HMRC online account. This is how HMRC verifies who you are when Provestor requests access to your Making Tax Digital information.
HMRC currently uses two login systems depending on when you registered:
- GOV.UK One Login — for anyone creating a new HMRC account from February 2026 onwards
- Government Gateway — for anyone who already had an HMRC online account before that date
You only need one of these. If you already have a Government Gateway account, use that, you don't need to create a new One Login.
Do you already have an account?
If you've previously filed a Self Assessment tax return or accessed any HMRC online service, you likely already have a Government Gateway account.
To check:
- Go to HMRC online services
- Click Sign in
- Try signing in with your existing credentials
If you can sign in successfully, you're ready. Move on to connecting to HMRC.
If you can't remember your credentials, see Recovering your existing account below.
Creating a new GOV.UK One Login
If you don't have an existing Government Gateway account, you'll create a GOV.UK One Login instead.
What you'll need
- An email address you check regularly
- A mobile phone number (for two-step verification)
- Photo ID : either a UK passport or a UK photocard driving licence (full or provisional)
Important
You must have valid photo ID to complete identity verification. HMRC cannot accept other forms of ID for this process. If you don't yet have a passport or driving licence, you'll need to apply for one before you can register for MTD.
Step 1: Go to HMRC online services
Visit https://www.gov.uk/log-in-register-hmrc-online-services and click Create sign in details.
Step 2: Enter your email address
Enter the email address you want associated with your account. HMRC will send you a verification code - enter it within 30 minutes to confirm your address.
Step 3: Set a password
Choose a secure password for your account.
Step 4: Set up two-step verification
HMRC requires two-step verification to protect your account. You'll receive a code by text message each time you sign in. Enter your mobile number and verify it with the code sent.
Step 5: Verify your identity
HMRC requires you to prove your identity before you can access tax services. You'll need your photo ID for this step.
Using a UK passport: Select Passport and enter your passport number, expiry date, and the information from the personal details page.
Using a UK driving licence: Select Driving licence and enter your licence number and other requested details.
HMRC will verify your details automatically. If verification is successful, your account is ready to use.
Note
If HMRC can't verify your identity automatically, they may ask additional security questions based on your credit history or tax records. If you're still unable to verify, contact HMRC directly for assistance.
Step 6: Return to Provestor
Once your GOV.UK One Login is set up, return to Provestor and continue with the HMRC connection step.
Read more about connecting to HMRC
Recovering your existing account
If you have an existing Government Gateway account but can't remember your credentials, HMRC provides a recovery service.
Recovering your user ID
Your Government Gateway user ID is a 12-digit number sent to you by email when you first registered. Check your email inbox for a message from HMRC or Government Gateway.
If you can't find it:
- Go to HMRC online services and click Sign in
- Click I've lost my user ID (or similar link below the sign-in form)
- Follow the on-screen instructions to recover your ID using your email address or personal details
Recovering your password
- Go to HMRC online services and click Sign in
- Click I've forgotten my password
- Enter your user ID and follow the instructions to reset your password
Account locked
If you've entered incorrect credentials multiple times, your account will be locked automatically. Wait 2 hours, then try signing in again. HMRC cannot manually unlock accounts.
For more help recovering your account, see HMRC's guidance on problems signing in.
Common questions
I have a Government Gateway account for my limited company - can I use that?
No. Your limited company has a separate Government Gateway account from your personal one. For MTD for Income Tax, you must use your personal Government Gateway account or GOV.UK One Login, as MTD relates to your personal tax record, not your company.
My partner and I jointly own all our properties - do we each need our own account?
Yes. Each person needs their own GOV.UK One Login or Government Gateway account, connected to their own HMRC record. You cannot share a login. See Couples and jointly owned properties for more detail on how to set up correctly.
Next step
Once your account is set up, return to Provestor and continue with connecting to HMRC.