To register an estate, you need to have an agent services account. If you have already got one, you need the Government Gateway user ID and password you created when you set up the account. If you do not have a Government Gateway user ID, you can create one the first time you register an estate. You will need: your agency’s UTR or Corporation Tax reference the postcode associated with that reference to have used HMRC online services for agents You must be the person responsible for your agent firm’s tax or administrative matters. When you have set up an agent services account, you can add administrators and assistants before registering an estate. Register now