The final phase in the roll-out of MFA on agent accounts was completed on 15 October 2026, meaning that MFA is now live on all agent accounts. MFA requires the agent to enter a one-time access code – in addition to entering their government gateway ID and password - in order to access their ASA or OSA.
It is important that agents sign into their ASA or OSA to ensure that MFA access code settings are working as expected and to finalise the set up of this additional layer of security on the agent account. Should the agent require support from HMRC, they can contact HMRC's online services helpline.
Take action now
HMRC recommends that agents that have not signed into their ASA or OSA since MFA was added do so as soon as possible. Should any issues arise, identifying and resolving those issues now may avoid delay or disruption when completing work for clients at a later date, for example, in the run-up to the 31 January 2027 deadline for submitting the self assessment tax return for 2025/26.
Further, HMRC has told ICAEW that failure to set up MFA options leaves the agent’s account “less protected against unauthorised access”. “If someone obtains your sign-in credentials, they could potentially access sensitive client information, view account data and make changes within the services available to that account”, says HMRC.
Going forward, MFA will be added to all newly registered agent accounts from the outset.
Further information
Prepare for 2026/27 series
ICAEW's Tax Faculty looks at the key tax changes applying from April 2026.
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