MFA adds an additional step to the sign-in process for the agent services account (ASA) and the online services account (OSA). In its tax agent’s handbook, HMRC says that it is activating MFA for all agent accounts to “add an extra layer of security”, and that it is taking action now “in response to ongoing and evolving online security threats”.
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As explained in an earlier article, HMRC may suspend access to an agent’s account where it suspects that the account has been compromised, causing disruption for the agent and their clients. The roll-out of MFA should help keep agents’ accounts secure.
How does MFA work?
Currently, agents are asked to enter their government gateway ID and password to access their ASA or OSA. Once MFA is activated, the agent will also need to enter a one-time access code.
Firms can choose to:
- use an authenticator app; or
- receive the code by text message (SMS) or voice call.
How is MFA being rolled-out?
As reported in an earlier article, HMRC has activated MFA on some agent accounts as part of a test and learn exercise. HMRC has now confirmed that it will activate MFA on all remaining agent accounts between 28 September and 15 October 2026.
HMRC is unable to give agents a specific date within this window for when MFA will be activated on their accounts. However, HMRC is giving agents the option of asking for MFA to be added on their accounts at an earlier, defined date.
To do this, the agent must complete an online form by either:
- 30 June 2026, in which case MFA will be activated on 15 July 2026; or
- 31 July 2026, in which case MFA will be activated on 19 August 2026.
The online form will be available in the ASA and OSA from 10 June 2026. MFA will be activated for all accounts held under the agent ID(s) provided. Note that where firms have acquired other firms over time, the firm may have several different agent IDs. Agents with multiple IDs can choose which ones to activate for each deadline. Any IDs not activated by earlier deadlines will automatically be included in the final activation window (ie, 28 September to 15 October 2026).
HMRC recognises that agents will be at different points in their preparations for MFA and says that it has designed its plans for activating MFA with that in mind.
How can I prepare for MFA?
ICAEW’s Tax Faculty has published an article explaining how agents can prepare for MFA, and a TAXguide setting out the different options for MFA. HMRC’s guidance can be found in its tax agent’s handbook.
Warning
An existing MFA option may already be set up on the account. It is important that firms check any existing MFA options are correct before MFA is activated. Out of date access code settings should be removed to avoid potentially being locked out. Administrators can also do this on behalf of users.
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