The two voluntary registration phases for HMRC Multi-Factor Authentication (MFA) have now passed. For agents that did not voluntarily register, HMRC will automatically enable MFA. 

Clock RTI

Agents signing in to HMRC's online services have been seeing a new page explaining that Multi-Factor Authentication (MFA) is coming.

  • MFA adds an extra step to the login process, with a one-time access code to be issued to strengthen online security for agents. 
  • HMRC rolled out a testing phase earlier this year, between April 2026 and May 2026. 
  • Agents who wished to register voluntarily for MFA had the option of registering before 15 July 2026 or 19 August 2026. 
  • Voluntary registration has now passed, and those who have not registered will have their account automatically enabled by HMRC. 

HMRC have confirmed that all remaining accounts will be automatically enabled between 28 September 2026 and 15 October 2026.  

  • HMRC have said they are unable to give affected agents specific dates for their MFA switch-on. 
  • Agents should be prepared for the switch-on before 28 September 2026. 
    • Switch-on will happen between 8 am and 9 am. 
    • Agents should check their accounts after 9 am to check if the switch-on has occurred. 
      • If there is no request for authentication when logging in, the switch-on is not taking place on that day.
      • Switch-on will have occurred once an MFA challenge appears when attempting to log in. 
  • The switch-on may cause temporary loss of access to clients' accounts. 

For help with preparing for the switch-on, see our Multi-Factor Authentication for agents guide.

Useful guides on this topic

HMRC's Multi-Factor Authentication for agents
HMRC are introducing Multi-Factor Authentication (MFA) for agents using HMRC online accounts.  How will this be implemented? How do agents set up MFA? What preparations should agents undertake for MFA?

HMRC introducing Multi-Factor Authentication for agents
HMRC have confirmed that they will introduce Multi-Factor Authentication (MFA) for agent accounts as part of their efforts to combat the continued and evolving threat to online security.

Mandatory tax adviser registration with HMRC
From May 2026, all tax advisers who interact with HMRC on behalf of clients will be required to register with them. Who will be required to register? What conditions must be met? What are the consequences of non-compliance with 'mandatory tax adviser registration'?

Setting up as a tax agent
What do you need to consider when setting up as a tax agent? What are the steps? How do you register with HMRC?

External link

CIOT: Prepare now for Multi-Factor Authentication (MFA)