How to Grant Third-Party Access to Your HMRC TRE Data

To grant third-party access to your HMRC Trader Records Extract (TRE) data, log in to Government Gateway, select "Manage account", then "Give someone access to your tax affairs", enter the third party's Government Gateway ID or EORI number, and select the customs services scope. The authorisation covers customs data only, and you can revoke it at any time.

Your customs agent, accountant, or audit platform can work directly with your declaration history, but only once you have authorised them. This guide walks through the authorisation process step by step, covers the security checks worth making first, and explains how to revoke access later. If you are not yet familiar with the extract itself, start with our guide to accessing and using your Trader Records Extract.

Why Grant Third-Party Access to Your TRE Data?

Third-party access to your HMRC TRE data allows customs agents, accountants, and compliance platforms to retrieve, analyse, and act on your customs declaration history without requiring you to download and forward files manually. That matters more than it sounds. TRE files are large, they are only available for a limited period after HMRC generates them, and forwarding them by email creates version control and security problems.

The TRE is the line-level successor to the old MSS extracts, covering declarations submitted through the Customs Declaration Service (CDS) against your EORI number. Because the extract is generated on request, a third party with direct access can request and retrieve the file as soon as it is ready, rather than waiting for you to notice it, download it, and pass it on. For background on how the formats differ, see TRE vs MSS vs CDS data explained.

Typical third parties that request TRE access include:

• Customs agents and brokers, who use the data to check their own entries and reconcile declarations against your commercial records.
• Accountants and advisory firms, who reconcile duty and import VAT figures against your ledgers and VAT returns.
• Post-clearance audit platforms, which screen every declaration line for classification, valuation, origin, and preference errors.

What Can an Authorised Third Party See?

The authorisation is scoped. When you select customs services during the process, you grant access to customs data retrieval only. The third party cannot see your banking details, VAT returns, PAYE records, or any other tax data held under your Government Gateway account. This scoping is what makes agent authorisation the right mechanism: the third party gets the data they need to do their job, and nothing else.

In practice, an authorised agent or platform can request your TRE, download the generated file, and work with the declaration-level data it contains: commodity codes, customs values, duty and VAT amounts, origin and preference details, and procedure codes. That is the full evidence base for a post-clearance audit, held in one structured file.

How Do You Grant Access Through Government Gateway?

The process uses HMRC's standard agent authorisation route, the same mechanism you would use to appoint someone to deal with HMRC on your behalf for other taxes. It takes a few minutes once you have the right details to hand.

What You Need Before You Start

• Your Government Gateway user ID and password, for the account linked to your EORI number.
• The third party's Government Gateway ID or EORI number, obtained directly from them rather than from an unsolicited email.
• Confirmation of which services they need. For TRE retrieval, that is customs data access only.

The Six Authorisation Steps

1. Log in to Government Gateway. Access your HMRC Government Gateway account using your credentials. Make sure it is the account linked to the EORI number your declarations are filed under.
2. Navigate to agent authorisation. Select "Manage account", then "Give someone access to your tax affairs".
3. Enter the agent's details. Provide the third party's Government Gateway ID or EORI number. Check the reference carefully against what they gave you before moving on.
4. Select customs services. Choose the customs data access scope. This authorises TRE retrieval only, not banking, VAT, or other tax data.
5. Review and confirm. Check the agent reference and the selected scope on the confirmation screen, then submit the authorisation.
6. Tell the third party. Once the authorisation is active, the agent or platform can request your TRE from HMRC on your behalf. Let them know it is in place so they can start the first retrieval.

How Do You Revoke Third-Party Access?

Revoking access uses the same route in reverse. Log in to Government Gateway, go to "Manage account", find the list of agents and services you have authorised, and remove the third party from the customs data service. Once the change is confirmed, they can no longer request or retrieve your TRE.

Treat authorisations like any other access control. Review the list whenever you change broker, end an advisory engagement, or stop using a platform. An authorisation that outlives the relationship is a standing risk with no benefit.

Security Checks Before You Authorise

Granting scoped access through Government Gateway is far safer than the common workaround of sharing your own login credentials. Before you confirm an authorisation, run through four checks:

• Verify the recipient. Get the Government Gateway ID or EORI number directly from your contact at the firm or platform, and confirm it through a channel you already trust.
• Never share your own credentials. A third party that asks for your Government Gateway username and password instead of an agent authorisation is asking you to give up control of your entire tax account.
• Confirm the scope. Customs data access is all a TRE retrieval requires. If a third party requests broader permissions, ask why before granting them.
• Keep a record. Note who was authorised, when, and for which services, so your periodic reviews take minutes rather than guesswork.

What Happens After You Grant Access?

Once authorised, the third party can request your Trader Records Extract from HMRC, retrieve the generated file, and begin analysis. Timing matters here. HMRC generates the extract on request and makes it available for a limited download window, so a party that monitors for the file and collects it automatically avoids missed downloads and repeat requests. That retrieval step is what automated HMRC data retrieval handles for BorderAudit users.

From there, the value depends on what the third party does with the data. BorderAudit runs the full extract through automated post-clearance audit checks, screening every declaration line for classification, valuation, origin, and preference issues, and quantifying what it finds. The same data can then feed downstream work such as duty reclaims, broker benchmarking, or audit preparation. Because the platform has a free tier, you can see what your TRE contains before committing to anything.

Key Takeaways

• Authorisation happens in Government Gateway: "Manage account", then "Give someone access to your tax affairs".
• You will need the third party's Government Gateway ID or EORI number, obtained directly from them.
• The customs services scope grants TRE retrieval only; banking, VAT, and other tax data stay private.
• Access can be revoked at any time through the same "Manage account" route, so review your authorisations regularly.

If you want to see what an authorised platform can do with your TRE data, create a free account and connect your Government Gateway. BorderAudit retrieves the extract, runs the audit, and shows you the results, with nothing to install and no commitment beyond the authorisation you control.