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HMRC online service registration look up Individuals must sign in to the HMRC online services so that they will know how they can use the services with the HMRC online account, but first you have to register for the HMRC online services with your tax online. You may register to the HMRC Customer Service when you are an individual who needs to send a Self Assessment tax return, when you are self-employed and when you have a limited company or organization that needs to pay for a Corporate Tax. If you have a business, you have to register because your business needs to operate PAYE and you have to charge VAT. Services used with HMRC You must have an HM Revenue and Customs or the HMRC online account to have an access with the HMRC Customer Service and for you to use individual services, such as, Alcohol and Tobacco Warehousing; Charities online; Construction Industry Scheme; Corporation Tax; EC Sales List; employment intermediaries; Excise Movement and Control System; Foreign Account Tax Compliance Act; Gambling Tax Service; Construction Industry Scheme; Machine Games Duty; New Computerized Transit System; NOVA; PAYE for employees; Pension Schemes online; Qualifying Recognised Overseas Pension Scheme; Reverse Charge Sales List; Self Assessment; Shared Workspace; Stamp Taxes; VAT; VAT EU Refunds and VAT Mini One Stop Shop.