The HMRC Personal Tax Account (PTA) is the single sign-on portal where anyone in the UK tax system can check their tax code, state pension forecast, PAYE record, Self Assessment account, Marriage Allowance claim and company car benefit — without phoning HMRC. For 2025-26 and 2026-27, the biggest change is HMRC’s migration from the legacy Government Gateway to the new GOV.UK One Login identity platform. This guide covers what the PTA does, how to sign up under the new system, and fixes for the common verification failures.
What the Personal Tax Account Does
You reach the PTA at gov.uk/personal-tax-account. Once signed in, it is effectively a dashboard of every record HMRC holds about you as an individual taxpayer. The most-used sections are:
| Section | What you can do |
|---|---|
| PAYE income | View current and previous year’s pay, tax deducted, P60 summaries |
| Tax code | See your 2026-27 code, the breakdown of allowances/deductions, and update details that change it |
| Self Assessment | View SA300 statements, balancing payments, POAs, set up Time to Pay |
| State Pension | Forecast at State Pension age, check NI record, identify gap years |
| Marriage Allowance | Transfer £1,260 of Personal Allowance to a spouse (save up to £252 a year) |
| Company car | See Benefit-in-Kind for a company car or van in your tax code |
| Tax refund | Track an HMRC-calculated P800 repayment and choose how to receive it |
| Child Benefit | Check entitlement and HICBC exposure |
| Change of circumstances | Update address, name (after marriage), or contact details |
Most actions are free and instant. For complex Self Assessment changes you may still be routed to paper forms (e.g. an amendment more than 12 months after filing).
Registering and Verifying Your Identity — 2025 Change to GOV.UK One Login
Historically the PTA used Government Gateway credentials. Throughout 2025 and 2026 HMRC is migrating users to GOV.UK One Login, the government-wide identity service. You will see both on the sign-in screen for some time. Practical rules:
- Existing Government Gateway users can continue to sign in with current credentials. Forced migration isn’t expected until 2027
- New registrations go through GOV.UK One Login — one account across HMRC, DVLA, Companies House, DBS, and more
- Identity verification happens through GOV.UK ID Check, a mobile app that matches a selfie to a passport, UK driving licence, or biometric residence permit
To register: go to gov.uk/personal-tax-account, create sign-in details, set up two-factor (SMS or authenticator app), verify identity via ID Check, then link to HMRC by providing your National Insurance number, postcode, and either a P60 figure or a Self Assessment UTR. Typical setup takes 10-20 minutes.
What Shows Up in Your Tax Code
The PTA’s tax-code section is the most-checked page in the account. For 2026-27 it shows your current code (e.g. 1257L, reflecting the Personal Allowance frozen at £12,570), and the components HMRC used to build it:
- Personal Allowance (£12,570 in 2026-27)
- Less: estimated untaxed income (dividends, rental income, bank interest over the allowance)
- Less: Benefit in Kind (company car, medical insurance, P11D items)
- Less: underpayments from earlier years (coded out if under £3,000)
- Plus: allowances (Marriage Allowance received, WFH relief, professional fees)
If anything is wrong — e.g. HMRC has carried over a company car you no longer have, or is estimating rental income that has stopped — you can correct it inside the PTA and your tax code is usually updated within 5-7 working days. Use the take-home pay calculator to model the impact of a corrected tax code on net pay.
State Pension Forecast and NI Record
The State Pension section tells you two things that matter for retirement planning:
- Your forecast weekly amount at State Pension age, based on NI contributions to date
- Your qualifying years record, flagging gap years that reduce the forecast
Full new State Pension in 2026-27 is approximately £230.25/week (£11,973/year, triple-lock uplifted). You need 35 qualifying years to get the full amount, and a minimum of 10 years to get any State Pension at all. The PTA shows how many years you have, how many more are possible by your State Pension age, and which gap years are still within the voluntary-contribution window.
Voluntary Class 3 NI for gap years costs around £17.75/week in 2025-26 — roughly £923 per year bought. Each qualifying year adds about £6.58/week to the forecast, so payback is typically under three years of retirement. The PTA shows the exact figures for your record. (See also: should you pay voluntary NI contributions.)
Marriage Allowance, P800 Refunds, and Smaller Actions
Several small claims live inside the PTA:
- Marriage Allowance: transfer £1,260 of Personal Allowance to a basic-rate spouse, worth up to £252/year. Model first with the marriage allowance calculator
- P800 tax refunds: HMRC’s year-end PAYE reconciliation appears in the PTA. Choose bank transfer (fastest) or cheque
- WFH tax relief: employees required to work from home claim the £6/week flat-rate deduction directly without filing a return
- Professional subscriptions: allowable fees on HMRC’s approved list can be added via the PTA
- Update estimated income: updating mid-year prevents a year-end underpayment
The tax refund estimator can tell you before the P800 lands whether you are likely due money back.
Common Verification Failures and Fixes
Four common sign-up issues:
- Identity check fails — the ID Check app could not verify the photo. Usually poor lighting, damaged passport chip, or a name mismatch after marriage. Retry with better lighting; update name details first if needed
- Missing NI number — lost on the way. Check payslip/P60, or apply via the HMRC app (typically same day). Form CA5403 is the fallback
- Two-factor SMS not arriving — switch to an authenticator app (Google Authenticator, Microsoft Authenticator, or 1Password). Recommended if you travel or change SIMs
- P60 figure mismatch — HMRC may ask for a figure from your most recent P60. Use tax paid (not gross pay) for the correct year
Frequently Asked Questions
Do I need the PTA if I am on PAYE only?
Strictly, no — HMRC will collect the right tax through your code. But the PTA is the only self-serve way to check your tax code is correct, update estimated untaxed income, and get a State Pension forecast. The few minutes to set it up pay off the first time you catch a miscoded BiK or a wrong Personal Allowance.
Is the HMRC app the same as the PTA?
It is a mobile front-end to the same data. The HMRC app covers the most common actions (tax code, pay record, NI record, Child Benefit) and is noticeably faster to sign in with biometrics. Complex Self Assessment actions still work better in the web PTA.
Can I give my accountant access to my PTA?
No. The PTA is strictly an individual-only account. Accountants use HMRC’s Agent Services Account separately and need a 64-8 authorisation to act for you. You remain the only person who can sign in to your PTA.
What happens if I ignore an incorrect tax code?
HMRC reconciles actual pay to tax at year-end and issues a P800 showing either a refund or an underpayment. Underpayments under £3,000 are usually collected via next year’s tax code; larger ones become payable directly or via Self Assessment. Fixing the code during the year avoids the cash-flow shock.
Does the PTA work overseas?
You can sign in from anywhere, but One Login identity checks can be harder because the ID Check app expects UK-issued documents. Non-residents with a UK NI number often need to verify by post.