Before you can register an estate, you need to have a Government Gateway user ID and password. If you do not have one, you can create one the first time you register. You’ll need: an email address (this will be linked to the estate’s Government Gateway account) your full name You must select an Organisation Government Gateway account to register. You’ll need a new Government Gateway user ID for each estate you register. Register now HMRC services may be slow during busy times. Check if there are any problems with this service .