When you access your online bank account you generally need to complete a two-step security process, which may include inputting a code generated by a keypad or received via a text message.

HMRC is now rolling out a two-step security process which all businesses will need to complete before filing PAYE, VAT or corporation tax returns. This means that in addition to entering your usual login details, you will need access to a mobile phone, or a telephone landline, or an app, to receive a security code each time you want access to your HMRC account.

Think about how you will handle this change. Do you want to set up a dedicated mobile phone to receive the code numbers? You can nominate a landline telephone number instead, in which case the code number will be read out by an automated voice.

Where all telephone calls to your business are routed through a central switchboard, you may want to use the HMRC app on a tablet connected to the internet to receive the security code. However, each code received via the app will only be valid for 30 seconds, so you need to be pretty nimble copying the code number into your online tax account.