HMRC has announced in its Agent Update 139 that it will now start using GOV.UK One Login as a default method of accessing HMRC services in place of the Government Gateway account. The service will start with a small proportion of individuals who do not already have a Government Gateway account. 

What agents need to know

The changes to the log-in process means that:

• Existing customers will continue using their Government Gateway as normal.
• Only new-to-HMRC taxpayers without a Government Gateway will be asked to create a GOV.UK One Login.
• The rollout will be gradual, starting with a small number of new registrations before gradually increasing.
• HMRC changed their sign-in pages in November 2025 to introduce an additional option: GOV.UK One Login, alongside the existing Government Gateway account.

If clients ask about GOV.UK One Login, advise them that if they have an existing Government Gateway account, they do not need to do anything differently to access HMRC services until prompted. Agent accounts will move to GOV.UK One Login at a much later stage.

The key points to remember are:

• Clients should choose to sign-in with the Government Gateway option to continue to sign-in with their existing Government Gateway details like they normally do.
• Cclients who do not already have a Government Gateway account or a GOV.UK One Login should select new user option and will be guided to create the appropriate account. This will entail clients having to verify their identity within the One Login app by answering some security questions.

Read more about general help and information

Read HMRC Guidance: Accessing HMRC online services using GOV.UK One Login