What is a business tax account? HMRC’s BTA explained for small businesses

A business tax account is HMRC’s online dashboard that allows sole traders and limited company owners to manage taxes such as VAT, PAYE, corporation tax, and Self Assessment in one place. It’s free to use and accessed through your Government Gateway login.

This guide explains what your business tax account includes, how to register, what documents you’ll need, and how small businesses can use it to stay compliant with UK tax rules.

What you can do in your HMRC business tax account

Your business tax (or BTA) account may include different sections depending on how your business is registered. Once logged in, you’ll see a summary page of tasks to complete relating to your payments and returns.

Common features include:

1. Self Assessment (sole traders)

• submit Self Assessment tax returns
• view your tax calculation
• track payments and payment deadlines
• check penalties or refunds

2. VAT

• register for VAT
• file returns (including Making Tax Digital)
• view VAT liabilities and payments
• manage VAT certificates and correspondence

3. PAYE for employers

• submit payroll information (FPS/EPS)
• view employer liabilities
• manage PAYE and National Insurance
• check tax code notices for employees

4. Corporation tax

• view accounting periods
• track due dates for tax and returns
• check payments, overpayments, and interest

5. Business records and messages

• update business details
• access secure messages from HMRC
• add new tax services as your business grows

How to set up a business tax account

To set up a business tax account, you’ll:

1. Need a Government Gateway User ID, where you’ll need to verify your identity through either your passport, payslip, or P60
2. Add your business here, providing the following information if applicable:
   • business name
   • UTR (Unique Taxpayer Reference)
   • VAT number
   • PAYE reference (if applicable)

3. Add the tax services you wish to include in your business tax account, such as:
   • VAT
   • PAYE
   • CIS
   • corporation tax
   • Self Assessment

You can learn more about setting up a business tax account on the UK government website.

Documents you may need

Depending on your business structure, HMRC may request your:

• UTR number (self-employed or limited companies)
• Company Registration Number (CRN)
• VAT registration certificate
• PAYE employer reference
• National Insurance number

Having these ready can help to speed up your registration.

Business tax account vs Government Gateway: what’s the difference?

Managing your business tax account

Once you’ve signed up and logged in, you should be all set to start managing your business tax account. You’ll be the administrator – but you can give access to team members or your accountant if you wish. 

Your account will show you a summary of your business taxes, and generate something it calls a ‘tax card’ for each type of tax you’ve added to it. 

You can use these cards to see your responsibilities for each type of tax. They’ll show you your tax reference number, if you have a return to complete, and your current balance (outstanding or overpaid tax).

You can add a specific tax by choosing: 

• ‘get online access to a tax, duty or scheme’ from the home page
• ‘add a tax, duty or scheme to your account’ from the top ‘manage account’ menu

You can remove a specific tax or scheme by choosing to: 

• deregister — because you no longer need to make returns
• stop access — you’ll no longer see information about this tax in your business tax account

Business tax FAQs

Do sole traders need a business tax account?

Yes, sole traders can use their business tax account to manage Self Assessment and any VAT or PAYE obligations.

Is a business tax account free?

Yes, a business tax account is free to register and use.

Can I use one business tax account for multiple businesses?

Yes – one Government Gateway login can manage multiple business tax accounts, each with separate tax references.

Is a business tax account the same as a Government Gateway?

No, the Gateway is your login, whereas the business tax account is your tax dashboard.

Can limited companies use a business tax account?

Yes, owners of limited companies access corporation tax, VAT, and PAYE through their business tax account.

More useful tax and business articles

• Key types of business tax in the UK – everything you need to know
• Small business tax changes: new thresholds, rates, and allowances
• Reduce your tax bill by claiming these self-employed expenses
• Making Tax Digital for business income tax