After testing by HMRC and ongoing engagement with stakeholders, including Chartered Accountants Ireland, on a more realistic timeline for implementation, HMRC has announced the timetable for the switch on of multi-factor authentication (MFA) for agent online accounts. The aim of the timetable is to give agents flexibility over the timing of the ‘switch-on’ process and, for those agents that need it, more time to prepare.
Ahead of the roll-out of MFA, HMRC published updated guidance on this in its Tax Agents Handbook which explains the actions that HMRC recommends agents take now to prepare. Once launched, MFA will eventually be required for all HMRC online agent accounts.
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 now extending this protection to agent accounts in response to ongoing and evolving online security threats. When you sign in to your account, you enter your Government Gateway user ID and password. MFA will then ask you to enter a one-time access code. This extra step helps protect the account, even if its sign in details have been compromised and 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.
From 10 June 2026, agents wishing to activate MFA earlier than full rollout will be able to choose one of two specific dates over the summer for MFA to be activated on their accounts. This means that agents who have already made the necessary preparations can activate MFA on an earlier date if this suits their business needs. Anyone not activating an earlier date will be required to do so from later in the year.
Agents wishing to take advantage of an earlier and defined activation date must notify HMRC by completing an online form. This form will be available from later this week when signing in to either an ‘agent services account’ or a ‘HMRC online services for agents account’. However, the form will not appear on accounts where MFA has already been activated.
The form must be completed by a specific date to activate switch on in either July or August 2026; the relevant dates for completion and the associated switch on date are as follows:
- To have MFA activated from 15 July 2026, agents must submit the form to HMRC by midnight on 30 June 2026.
- To have MFA activated from 19 August 2026, agents must submit the form to HMRC by midnight on 31 July 2026.
Once activated, MFA will be applied to all accounts held under the agent ID(s) provided. 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.
Between 28 September 2026 and 15 October 2026, MFA will then be activated on all remaining agent accounts that do not already have it. HMRC is unable to give a specific date for activation within this period to agents who are in this final group. Agent accounts that do not already have MFA will continue to see a message notifying them of the activation dates when signing in to either their ‘agent services account’ or an ‘HMRC online services for agents account’ until it is activated.
HMRC has worked closely with stakeholders to develop this approach and recognises that some agents require additional time to prepare whilst others are ready to adopt the additional security as soon as possible. If agents want to benefit from a defined date at which MFA will be activated, they should opt for one of the two earlier dates specified.
The Institute therefore strongly encourages all agents to prepare in advance for their chosen activation date by selecting their preferred future settings and checking for any existing MFA settings that may be outdated. This will ensure you are ready to use MFA on the date it is switched on for you.
Note that there are no changes to the authentication journey for HMRC’s software channels such as Making Tax Digital for VAT or Income Tax.
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