Tomorrow, Tuesday 30 June 2026, is the deadline for agents to request that multi-factor authentication (MFA) be switched on for them from 15 July 2026. This is the first tranche of voluntary activations with a second tranche due to commence from 19 August 2026 for those who voluntarily apply on or before 31 July 2026. Earlier this month HMRC announced the timetable for switch on of MFA for agents which confirmed that any agents who do not have this activated in either the first or second of these voluntary tranches will automatically have this activated between 28 September and 15 October 2026.
According to HMRC, thousands of agents have already opted in for early activation, choosing to take control of when MFA is switched on for their accounts. To request activation from 15 July 2026, agents should complete a short online form on or before 30 June 2026 when signing in to either their agent services account or HMRC online services for agents account. The form will not appear if MFA has already been activated on an agent’s account. The same process must be completed to request switch on in tranche two from 19 August 2026. If an agent has multiple IDs, they can choose which ones to activate for each voluntary tranche. Once activated, MFA will be applied to all accounts held under the agent ID or IDs provided.
As an Institute we strongly encourage you to prepare in advance for your chosen activation date by selecting your preferred future settings and checking for any existing MFA settings that may be outdated. Full guidance on how to prepare is available in the updated HMRC Tax Agent's Handbook.
MFA will add an extra layer of security to an agent’s online HMRC account; it already protects Government Gateway (GG) accounts for individuals and organisations. HMRC is extending this to agent accounts in response to ongoing and evolving online security threats.
When signing in to an online HMRC account, the Government Gateway (GG) user ID and password are entered as normal. MFA will then require the input of a one-time access code. This extra step helps protect the account, even if its sign in details have been compromised. It means that HMRC will not be required to suspend the agent’s access to their online accounts. The introduction of MFA therefore brings agent accounts in line with the protection already in place for individual and business GG accounts.
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