HMRC Personal & Business Tax Accounts Explained (UK Guide)

HMRC’s Personal Tax Account (PTA) and Business Tax Account (BTA) are online services that let you view, manage, and stay on top of your UK tax affairs.

Understanding the difference — and knowing when you need both — helps small business owners avoid missed deadlines, incorrect tax codes, and unnecessary HMRC letters.

What Is a Personal Tax Account (PTA)?

A HMRC Personal Tax Account is for individuals. Most people in the UK will already have (or need) one. With a PTA, you can:

• Pay personal tax bills (e.g. Self Assessment balances)

• Check and update your PAYE tax code

• Review income from employment for the previous 5 tax years

• See how much Income Tax you’ve paid

• Manage benefits, including Universal Credit

• Check how many years National Insurance you've paid towards the 35 years required for a full State Pension

• Claim or update Marriage Allowance

• Tell HMRC about a change of name or address

• Find your National Insurance number

Sign‑up for your PTA:👉 https://www.gov.uk/personal-tax-account

What Is a Business Tax Account (BTA)?

A Business Tax Account is used to manage business taxes once a business is registered with HMRC.

You’ll need a BTA if you’re registered for any of the following:

• Self Assessment (sole traders and partnerships)

• VAT

• PAYE (employers)

• Corporation Tax (limited companies)

⚠️ Important: Your BTA login is separate from your PTA login, even though the same individual may control both.

Sign‑up for your BTA:👉 https://www.gov.uk/guidance/sign-in-to-your-hmrc-business-tax-account

One account, multiple taxes

A single BTA can give access to multiple business taxes (e.g. VAT, PAYE and Corporation Tax) — all in one place.

Common Problems

• Directors assuming their PTA covers company taxes ❌

• VAT or PAYE notices missed because the BTA wasn’t set up

• Multiple agents or directors without the correct access permissions

  
  

Setting these up properly avoids HMRC correspondence being overlooked.

Key Takeaways 📌

🔐 PTA = personal taxes, BTA = business taxes — they serve different purposes.

🏢 Most business owners will need both accounts.

🧾 One BTA can manage multiple business taxes in one place.

⚠️ PTA and BTA use separate logins, even for the same person.

🧠 Getting this right early prevents missed deadlines and HMRC issues later.

If you’re unsure which accounts you should have — or whether they’re set up correctly — a quick review can save a lot of admin and stress.

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