Which information is NOT required to register with HMRC for a Government Gateway user ID?

To successfully register with HMRC for a Government Gateway user ID, certain pieces of information are specifically required, while others are not. The business income statement is not necessary for this registration process. Instead, HMRC primarily needs details that confirm the business's VAT registration status and submission history.

The VAT registration number, the final month of the last VAT return submitted, and Box 5 (VAT liability) from the last tax return are all critical elements. The VAT registration number identifies the business in HMRC systems, while the final month of the last VAT return ensures that the registration is up to date and reflects recent filings. Box 5 provides an indication of the VAT liability, confirming the business's tax responsibilities.

In contrast, while a business income statement is useful for assessing overall business performance, it does not directly relate to the specific requirements for HMRC's Government Gateway registration. Thus, it is the correct answer as it is the piece of information that is not required in this context.