Self Assessment UK: Registration, Filing, Payments on Account and Penalties

HMRC Personal Tax Account — What It Is and How to Use It

Your HMRC Personal Tax Account lets you check your tax code, view your National Insurance record, claim a tax refund, and update your details online. Step-by-step guide to setting up and using it.

Tax information is based on HMRC rules for the 2026/27 tax year. Tax rules can change — always verify current rates at GOV.UK. This is not tax advice. Consider consulting a qualified tax adviser for your personal situation.

Most HMRC tasks that previously required a phone call, a letter, or a form now take minutes in your Personal Tax Account. If you haven’t set one up, this guide shows you exactly how — and what to use it for.


What Your Personal Tax Account Can Do

Your Personal Tax Account (PTA) is HMRC’s online self-service portal. Here’s what you can manage online:

Task Available in PTA
Check your tax code ✅ Yes
Change your tax code ✅ Yes
Claim a tax refund ✅ Yes
View NI record and years ✅ Yes
See State Pension forecast ✅ Yes
Pay voluntary NI contributions ✅ Yes
File Self Assessment return ✅ Yes
View employment history (last 5 years) ✅ Yes
Update your address ✅ Yes
Claim Marriage Allowance ✅ Yes
Manage Child Benefit ✅ Yes
View PAYE underpayments/overpayments ✅ Yes
VAT returns (business) via separate Business Tax Account

How to Set Up Your Personal Tax Account

Step 1 — Go to the sign-in page

Visit: gov.uk/personal-tax-account

Click “Sign in or create an account”

Step 2 — Sign in or create a Government Gateway ID

  • If you already have a Government Gateway ID (user ID + password), sign in directly
  • If you don’t, click “Create sign in details” and register with your email address

Government Gateway user IDs are 12-digit numbers, usually stored in a welcome email from HMRC. Check your email history if you’re unsure.

Alternatively: Use GOV.UK One Login — HMRC’s newer identity system that is gradually replacing Government Gateway.

Step 3 — Verify your identity

HMRC will ask you to prove who you are. You’ll need two of the following:

Document What you need
UK passport Passport number and expiry date
UK photocard driving licence Licence number
P60 Most recent P60 from your employer
Payslip From the past 3 months
Bank or building society account Account number and sort code
Tax credit claim If you have one

Most people use their passport or driving licence plus a recent P60 or payslip.

Step 4 — Access your account

Once verified, you’ll see your personal tax account dashboard. Spend a few minutes clicking around — the main sections are covered below.


What to Check First

1. Your Tax Code

Go to: Income Tax → Check/update your tax code

Your tax code tells your employer how much income tax to deduct. If it’s wrong, you could be underpaying or overpaying tax:

Common issue What it looks like
Emergency tax code 1257L W1/M1 or BR
Wrong allowance Code with too low a number (e.g. 1000L)
Multiple job codes One job on BR (20% flat rate)
Benefits in kind K code or lower-than-normal number

If your code is wrong, you can update it online and HMRC will notify your employer.

2. Your National Insurance Record

Go to: National Insurance → View your National Insurance record

You’ll see:

  • Total qualifying years (you need 35 for full new State Pension)
  • Any gaps in your record (years that don’t count)
  • Whether you can fill gaps by paying voluntary NI contributions

If you have gaps: Check whether they’re voluntary gaps (e.g. overseas), or accidental ones that could be filled. Gaps can sometimes be filled up to 6 years back, or further in some cases until April 2025 was a special deadline for filling gaps back to 2006.

3. Your State Pension Forecast

Go to: National Insurance → Check your State Pension

The forecast shows:

  • How much you’ll receive at State Pension age based on current NI record
  • What you’d receive if you continue paying NI until State Pension age
  • Your State Pension age (currently 66, rising to 67 between 2026 and 2028)

Claiming a Tax Refund

If you’ve overpaid income tax — commonly because you started a job part-way through the year, received an emergency tax code, or left employment — you can claim a refund:

  1. Go to Income Tax → Check your Income Tax for the current year
  2. If HMRC shows a refund due, click “Claim a tax refund”
  3. Enter your bank details for payment
  4. Refund typically paid within 5 working days

You can also claim for up to four previous tax years.

Note: Always check before calling HMRC — most refunds can now be done entirely online in under 5 minutes.


Claiming Marriage Allowance

If your spouse or civil partner earns less than the personal allowance (£12,570 in 2026/27) and you’re a basic-rate taxpayer, Marriage Allowance transfers £1,260 of their allowance to you — saving up to £252/year.

Claim online: Income Tax → Claim Marriage Allowance

The claim is backdated up to 4 years.


Managing Multiple Jobs or Sources of Income

If you have more than one job, HMRC allocates your personal allowance between employers. Your PTA lets you:

  • View how allowances are split across jobs
  • Request changes to allocation
  • Check you’re not being overtaxed on a second job

What You Cannot Do in Your Personal Tax Account

Task Where to go instead
VAT registration or returns Business Tax Account
Corporation tax Business Tax Account
PAYE for employers PAYE online service for employers
High Income Child Benefit Charge Self Assessment
Pension relief above basic rate Self Assessment

Troubleshooting Common Issues

Problem Solution
Can’t find Government Gateway ID Check email for HMRC welcome email; call HMRC to retrieve
Identity verification failing Try a different combination of documents; call HMRC helpline
Account locked Wait 2 hours then try again; persistent issues need HMRC call
Wrong address shown Update via “Manage your tax and address”
Employer details wrong Contact HMRC — it may need to be updated at employer end

HMRC helpline: 0300 200 3300 (Income Tax enquiries)


Sources

  1. GOV.UK — Personal Tax Account
  2. HMRC — Sign in to HMRC online services
  3. GOV.UK — Check your National Insurance record
  4. GOV.UK — State Pension forecast