Key takeaways
- How MFA works: Once MFA is activated, agents will need to enter a one-time code to access their HMRC online accounts, helping to protect against fraud.
- Key timings: MFA will be added to all accounts that do not yet have it between 28 September and 15 October 2026.
- Action required: Agents should consider taking action now to avoid being locked out of their HMRC online accounts, causing disruption to their work.
MFA adds an additional step to the sign-in process for the agent services account (ASA) and the online services account (OSA), helping to protect the agent’s HMRC online accounts.
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, which they can choose to receive through an app, by text message or voice call.
Final stage of the roll out
MFA has been rolled out in stages. In the final stage – which will take place between 28 September and 15 October 2026 - HMRC will add MFA to all accounts that have not yet had MFA activated.
MFA could be added to an agent’s account at any point between 28 September and 15 October 2026, and no advance warning will be given. ICAEW understands that:
- MFA will be switched on between 8am and 9am, Monday to Thursday. This means that, if MFA has not been switched on by 9am that day, it will not be switched on later that day; and
- accounts with the same government gateway identifier will have MFA added at the same time. Where agents have more than one account with different government gateway identifiers, MFA could be added to those accounts on different days. For guidance on the government gateway identifier, see ICAEW’s TAXguide 01/26.
ICAEW is encouraging agents to take action before 28 September 2026 to avoid any disruption to their work. In particular, it is important that firms check whether there are any existing MFA options already set up on the account. Out of date access code settings should be removed to avoid potentially being locked out. Administrators can also do this on behalf of users.
How to get help
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.
HMRC will also deliver a webinar on 16 September on how agents can get ready for MFA. Agents looking to attend the webinar are advised to register for it as soon as possible. ICAEW understands that recordings of the webinars will be available to view via HMRC email updates, videos and webinars for tax agents and advisers.
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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