This guide explains how to sign up for and use the HM Revenue & Customs (HMRC) PAYE for Agents Online Service.
You can use the service to manage most aspects of your clients' employer PAYE affairs. You can file their returns and other forms online, as well as receive a wide range of notices and reminders.
You need to sign up for this online service whether you're planning to use HMRC's free software or commercially available software to file your clients' returns and forms.
PAYE and CIS (Construction Industry Scheme) online services for agents are combined in a single service - PAYE for Agents. Once you've signed up for PAYE for Agents, you'll get access to the CIS service too.
On this page:
HMRC's PAYE for Agents online service allows you to carry out many tasks online on behalf of your clients. It is safe, secure and reliable.
As an agent, you can use PAYE for Agents to send HMRC any of the following forms:
If you use the service HMRC can also send you various notices and reminders online, saving you and your clients time.
You can:
There are a number of forms and returns that you can't submit online to HMRC:
You can use the service to:
If you're handling PAYE for your clients, it's possible that you will be using HMRC Online Services already as some payroll functions are online only. You can file over the internet or using Electronic Data Interchange (EDI). EDI is particularly suitable for clients with large numbers of employees.
Starting with the 2009-10 return, almost all your clients have to file their Employer Annual Return (P35 and P14s) online - for details follow the link below.
There are separate deadlines for online filing of some PAYE forms that you have to send HMRC during the year, including forms P45 and P46.
Employer deadlines for filing PAYE online
If you've not already registered as an agent for PAYE or CIS, you need to do so. You'll receive a PAYE for employers agent code (known as an agent reference) which you'll need before you can set up the online service.
You can apply for your PAYE agent reference online. You also need this reference to set up CIS client authorisations. Simply complete and submit the online form, then stay online until your agent reference appears on-screen.
You'll have to wait for up to four days after receiving your agent reference before you can register for the PAYE/CIS service. This is to allow time for your details to be uploaded onto the HMRC system.
Apply for an agent reference online (Opens new window)
If you lose your agent reference, you should contact the Online Services Helpdesk.
Contact the Online Services Helpdesk
Once you have your PAYE agent reference, there are two ways of signing up for the service.
You should log in to HMRC Online Services and add the PAYE for Agents service to your portfolio from the 'Services you can add' section of 'Your HMRC services'.
Log in to HMRC's online services
You need to register for HMRC Online Services then enrol for the PAYE for Agents online service by following the steps below:
The registration process only takes a few minutes to complete. You'll have to:
HMRC will send you an Activation Code (also known as an Activation PIN) by post within seven days of registering for PAYE for Agents. You must activate the service within 28 days of the date on the letter otherwise you'll have to go through the registration process again.
Register as a new agent user through HMRC Online Services
If you have your User ID and password but you have not received your Activation Code within 28 days of registration, you should check with the Online Services Helpdesk to ensure that HMRC has your correct address and postcode.
Contact the Online Services Helpdesk
If the Activation Code has been lost or has expired, you can request a new code online through the Government Gateway website.
Read more about lost or expired Activation Codes
Go to the Government Gateway website (Opens new window)
Once you've signed up for PAYE/CIS for Agents you can file returns and forms on behalf of your clients immediately without authorisation, by acting as a 'filing only' agent.
However, to verify subcontractors for CIS or receive information on PAYE from HMRC on behalf of your clients, you'll need to be authorised by either:
To submit an online authorisation request for your client you'll need:
Please note: The authorisation code can take up to seven days to arrive. You will need to enter the code before the client appears on your client list, so ideally you need to do this well in advance of a filing deadline. You must enter the code within 30 days from the date on the letter, otherwise it will expire.
Get client authorisation using HMRC Online Services
Using form FBI 2 to apply for client authorisation
When you file online on your clients' behalf using PAYE for Agents you can use either:
HMRC's software is free. It is most suited to employers with small numbers of starter and leaver forms to send or up to 50 P14s to file at the end of the year.
You can also get telephone and email support from the Online Services Helpdesk.
Contact the Online Services Helpdesk
You might choose to use commercial software to file your clients' forms and returns online.
HMRC tests the products of commercial software suppliers to make sure they are compatible with HMRC systems.
List of payroll software packages HMRC has tested for online filing
Any agent can file a return for CIS on a client's behalf, even if they're not authorised with HMRC for CIS matters.
However, if you want to file your clients' verification requests online using the PAYE for Agents service you need to be authorised to do so (see the sections above for more information).
But as a 'filing only' agent you won't be able to correct an error on a return or undertake other services like verifying subcontractors unless you're authorised. And HMRC's free CIS software doesn't support filing only agents, so you'd need to use commercially available software.
The first person to set up your HMRC online agent account is called an 'administrator' for online service purposes. The administrator can appoint other administrators and/or assistants to help you manage your clients' PAYE/CIS matters online. This is a useful facility if you want to allocate specific clients to different people in your organisation. You set up administrators and assistants on the Government Gateway website.
Find out how to manage users and assistants
Log in to your Government Gateway account (Opens new window)
Find practical advice to help you manage PAYE for your clients
How to register your client's business with HMRC
