HMRC Error 1046: Authentication Failure Fix
Getting HMRC Error 1046 when filing your CT600? This guide explains why authentication fails and how to fix your Government Gateway credentials.
HMRC Error 1046: Authentication Failure Fix
Getting "Error 1046: Authentication Failure" when submitting your CT600? This error means HMRC couldn't verify your Government Gateway credentials. Here's how to fix it.
What Causes Error 1046?
Error 1046 occurs when HMRC's system cannot authenticate your submission. Common causes:
- Incorrect Government Gateway credentials - Wrong User ID or password
- UTR not linked to Government Gateway - Your company's UTR isn't authorised for online filing
- Expired or locked account - Your Government Gateway account needs attention
- Agent authorisation missing - If you're an accountant, your client hasn't authorised you
How to Fix Error 1046
Step 1: Verify Your Government Gateway Credentials
- Go to Government Gateway
- Log in with your User ID and password
- If you can't log in, reset your password or recover your User ID
Step 2: Check Your UTR is Linked
Your company's Unique Taxpayer Reference (UTR) must be linked to your Government Gateway account:
- Log into Government Gateway
- Go to "Manage account"
- Look for "Corporation Tax" in your enrolled services
- If it's not there, you need to enrol for Corporation Tax online filing
Step 3: Enrol for Corporation Tax (if needed)
If Corporation Tax isn't in your enrolled services:
- Click "Add a tax, duty or scheme"
- Select "Corporation Tax"
- Enter your company's UTR (10 digits)
- HMRC will send an activation code by post (7-10 working days)
- Use the code to complete enrolment
Step 4: Re-enter Credentials in TinyTax
Once your Government Gateway is set up correctly:
- Go to your TinyTax submission
- On the submission page, re-enter your Government Gateway User ID
- Enter your password
- Submit again
For Accountants
If you're filing on behalf of a client:
- Check agent authorisation - Your client must have authorised you as their agent
- Use agent credentials - Enter YOUR Government Gateway Agent ID and password
- Verify client UTR - Ensure you have the correct UTR for the company
Setting Up Agent Authorisation
- Client logs into their Government Gateway
- Goes to "Manage account" > "Give someone else authorisation"
- Enters your agent reference number
- Confirms the authorisation
Still Getting Error 1046?
If you've checked everything above and still see Error 1046:
- Wait 24 hours - HMRC systems may take time to sync after changes
- Try a different browser - Clear cache or use incognito mode
- Contact HMRC - Call the Corporation Tax helpline: 0300 200 3410
Prevention Tips
- Save your credentials - Use a password manager
- Keep UTR handy - Store your company's UTR safely
- Set calendar reminders - Renew Government Gateway access annually
- Test before deadlines - Don't leave CT600 filing to the last day
Need to file your CT600? TinyTax makes it simple - even if you've had authentication issues before.
Was this guide helpful?
Thanks for your feedback!