To use HM Revenue and Customs (HMRC) online services for the first time, click 'Register' in the 'New user' section of the login page.
You'll be asked to select the services you want to use and to enter your name, a password of your choice and some other details depending on which service(s) you choose to sign up and enrol for.
A User ID will be displayed on-screen when you've successfully signed up. You must make a note of this ID and keep it safe, as you'll need it every time you log in to use HMRC online services. It will not be displayed again, and you won't get written confirmation of it.
The Government Gateway will automatically issue you with an Activation Code for each online service that needs one. The code will be issued within 7 days of you completing your enrolment. It will be sent to the address you give for that specific service.
It can take up to 10 days for you to receive the Activation Code letter or up to 21 days if you live abroad.
You must activate the service within 28 days of the date shown on the letter you receive. If you don’t, the code will expire and you’ll have to request a new one.