HM Revenue & Customs

Can I share my registration with a friend or someone acting for me?

Yes, you can share your registration application with another person by setting them up as a delegate. They will be able to complete, view and amend an application on your behalf but they cannot submit the completed application - you will have to do that.

The person you want to set up as a delegate must have a Government Gateway account. Information on how to set up an account can be found by following the link below.

Set up a Government Gateway account

When you set up your delegate you will be asked to enter a code. This code, together with a reference number provided by HM Revenue and Customs (HMRC), must be given to the delegate before they can access your application.

Agents can also set up delegates, for example to allow a client to view and/or amend an application before submission. However, only the agent can submit the completed application on behalf of the client.

Please note: As the registration application may contain confidential personal and business information you should be aware that granting access to a delegate is entirely at your own risk.