I was given the following work-aound by HMRC Complaints Manager after I had complained about the impossiblilty of verifying the Government Gateway Id of my brother (whose affiars I manage) as he has no Passport, Driving Licence or Credit. (I used to complete his Self Assessment Tax Return using the Agent system but access to this has been revoked for family and friends.) Here is the reply I received from HMRC. It worked for me and I hope it does for you: ---------- If you are unable to answer questions from 2 of the identity sources relating to your brother that are provided online, unfortunately you will not be able to access or create a Personal Tax account on your brother’s behalf. I appreciate any frustration this causes; however, it is vital we ensure the safety of all our customers information. Please note, even if you are not able to create a Personal Tax account for your brother, this will not stop you from being able to login and complete a Self-Assessment tax return on his behalf. You can still do this by creating and logging into a Business Tax account. To do this, please follow the instructions below: Go to www.gov.uk/log-in-register-hmrc-online-services/register Select 'register to file your returns online' and then ‘Create sign in details’. Follow the journey and ensure that you choose 'Organisation' as the type of account. Once you create the Business Tax account, sign back in with the newly created credentials, and follow the steps below to enrol for the online Self-Assessment service. Please use the following link to enrol https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account Log in with your Government Gateway user ID and Password you have just created Select ‘add Self-Assessment’ Select Yes Enter UTR Select ‘Individual or sole trader’ Enter your National Insurance number and personal details At the ‘We need to ask some questions to prove your identity’ screen, select ‘request a secure pin to be sent to you by post’ Select ‘Request an activation code in the post’ At this point, an activation pin will be sent through the post. Once you have received the activation code, please go to https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account and log in using the credentials for the Business Tax to activate the Self Assessment enrolment. Once you have activated this, you will be able to file your brother’s tax return online without completing online identity verification.