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4413. How do I register as an Agent with HMRC to obtain HMRC Agent User ID and Password?
 
Please click on the below link to register as an Agent with HMRC to obtain HMRC Agent User ID and Password.
https://online.hmrc.gov.uk/registration/agent
 
Please note you should be Authorised by your clients to E-File the returns on their behalf to HMRC.
https://www.gov.uk/guidance/client-authorisation-an-overview