PAYE Online Services (Internet): Frequently Asked Questions

Contents

Using PAYE Online Services (Internet)

Benefits

Software

Security

Activation PINs

Viewing Your PAYE Notices and Reminders

Simplified PAYE Deduction Scheme

Applying for an E101 online

General

Contacts and reference numbers

Top 

Who can use PAYE Online Services (Internet)?

Employers can use PAYE Online for Employers - Internet. Agents and Payroll Bureaux that administer PAYE on behalf of an employer can use PAYE Online for Agents – Internet.

Larger employers and Payroll Bureaux, with a large number or high turnover of employees (typically in the thousands) may wish to consider using Electronic Data Interchange (EDI)

Top 

Who cannot use PAYE Online Services (Internet)

PAYE Online Services (Internet) cannot be used for:

  • Contractor Only schemes
  • Taxed Award schemes
  • Electoral Payment schemes
  • Profit sharing schemes
  • Direct Collection/Payment
  • Examination Payments
  • Norwegian Protocol

Top 

What PAYE forms and returns can I send over the Internet?

You can send the following PAYE forms and returns over the Internet:

end-of-year returns:

  • P35 - Employer Annual Return for the latest closed tax year
  • P14 - end-of-year Summary for the latest closed tax year
  • P38A - Employer Supplementary Return for the latest closed tax year
  • P38(S) – Student end-of-year summary for the latest closed tax year (not supported by HM Revenue & Customs software from 2003-04)

Domestic schemes:

  • P12 - Employer annual deduction card (simplified deduction scheme)
  • P37 - Employer Annual Return (simplified deduction scheme) for the latest closed tax year

Expenses & Benefits returns:

  • P11D - Return of expenses payments and benefits for the latest closed tax year
  • P11D(b) - Return of Class 1A National Insurance Contributions due for the latest closed tax year
  • P9D - Expenses and benefits form for the latest closed tax year

Other PAYE forms:

  • P45 Part 1 - Employee leaving work
  • P45 Part 2 - Employee starting work
  • P46 - Employee starting work (with no P45)
  • PENNOT - Pension Notification (not supported by HM Revenue & Customs software from 2003-04)
  • WNU - Works Number Update
  • P46(car) - Provided for the private use of an employee or director

Top 

Do I have to file my P35 after my P14s?

We recommend that you send the P35 last. You can file your P35 and P14s online in any order. However when part returns are filed, you will get an acceptance message, even when there may be more parts to follow. It is important that the acceptance message is not misinterpreted as a successful submission of the whole return. We therefore recommend that you send the P35 last, after checking that all other parts have already been sent.

Top 

Are there any PAYE forms and returns that I can't send over the Internet?

Yes. You cannot use the Internet to file:

  • a nil P35, P11D or P9D
  • amended forms P38A, P11D or P11D(b)
  • more than 5 P11D's without National Insurance Numbers on them (or 5% of total submission if more than 100 forms submitted).
  • P11D for expenses payments and benefits, which are covered by a dispensation or PAYE settlement agreement
  • additional forms such as SC60s or CIS25s

Top 

What PAYE notices and reminders can I receive over the Internet?

You can register as an employer or agent to use HMRC Online Services at the HMRC Internet site. You can register and activate online services such as PAYE Online for Employers and PAYE Online for Agents. You will then have direct access to view the following statutory notices and reminders over the Internet. See below for details on how to opt out.

Notices

  • P6 - Notice of an amended code
  • P6(B) - Notice of an amended code (budget) - non standard coding
  • P9 periodic - Notice of an amended code (New tax year)
  • P9 daily - Notice of amended code (for employees not included in P9 periodic)
  • SL1 - Student loan starter notice
  • SL2 - Student loan stop notice

Reminders

  • P37(N) – Notification that P37 Employer Annual Return (simplified deduction scheme) for the latest closed tax year is due
  • P35(N) – Notification that P35 Employer Annual Return for the latest closed tax year is due
  • P11D(B)(N) – Notification that P11D(B) Return of Class 1A National Insurance Contributions for the latest closed tax year is due
  • AR1N – First reminder for Annual Return
  • AR1MN – First reminder for Annual Return and Payment
  • AR2MN – Second reminder for Annual Return and Payment
  • AR6 – Reminder for Annual Return (penalty warning)

If, as an employer you would prefer to continue receiving PAYE forms and notices by Electronic Data Interchange (EDI), magnetic media or paper, please see How do I opt out of receiving PAYE notices and reminders over the Internet (employers). Agents should see How do I opt out of receiving PAYE notices and reminders over the Internet (Agents)

Top 

Can I use PAYE Online Services (Internet) immediately?

If you have registered as an employer for PAYE Online for Employers (Internet) you can start completing your PAYE forms and returns immediately, using the HM Revenue & Customs product 'Online Return & Forms - PAYE' or using your chosen 3rd party software. However, you do need to activate the service before filing your PAYE forms and returns online. If you start completing the forms and returns before you receive your Activation PIN, you will need to save the details so that you can file them later.

If you have registered as an agent for PAYE Online for Agents (Internet), you will be able to complete forms and returns online using the free HM Revenue & Customs software 'Online Return & Forms - PAYE' (ORFP) or your chosen 3rd party software. If you wish to use ORFP, the client must appear on either your ‘authorised’ or ‘filing only’ client list.

Top 

Can I register with a Digital Certificate?

Yes, you can register for some HM Revenue & Customs (HMRC) Online Services using a Digital Certificate supported by the Government Gateway. The Digital Certificate that the HMRC supports is Equifax.

You must also ensure that the filing software you are using supports the use of your Digital Certificate. To register with a Digital Certificate, you will need to register on the Government Gateway.

Please note that although Digital Certificates can be used for the foreseeable future, HMRC will not be developing new products based on the use of Digital Certificates.

Top 

How do I 'opt-out' of receiving PAYE notices and reminders over the Internet (Employers)?

If you would prefer to continue receiving PAYE notices and reminders by Electronic Data Interchange (EDI), magnetic media or paper, you can opt out of receiving these over the Internet. Do this when you activate PAYE Online for Employers (Internet). If you later wish to change preferences, select ‘change your statutory notice option’ from your PAYE Online service page.

Top 

How do I 'opt-out' of receiving PAYE notices and reminders over the Internet (Agents)?

If you would prefer to continue receiving PAYE notices and reminders by Electronic Data Interchange (EDI), magnetic media or paper, you can opt out of receiving these over the Internet. You do this after activating PAYE Online for Agents – Internet and once clients have been added to your client list. Select ‘change your statutory notice option’ from your PAYE service page. These changes can be made for individual clients or for your entire client list.

How do I remove a client from my authorised client list?

You can either delete your client from the 'client search results' screen or by selecting 'Remove client' followed by 'Delete'.

Top 

How do I know you have received my forms and returns?

After you have sent your forms and returns over the Internet, we will return a message online advising that your forms and returns have been received. If you have provided an email address within the PAYE Online service we will also email you confirmation that your forms and returns have been received.

Because at busy times there may be a delay in sending online confirmation messages to you, we recommend that you provide an email address. You can update or add an email address to your details by logging in to your PAYE Online service and selecting ‘About your organisation’ (agents should select ‘About your firm’). Then select the link ‘change’ under ‘your contact details’.

Top 

Why do I not receive confirmation emails after submitting forms online (Employers)?

A confirmation email is sent in response to every online submission made where either we already hold an email address for you (i.e. where one was provided at the time of registration or has been added subsequently), or where one is provided by you in the submission.

Please note that an email address provided in a submission will override any address we hold.

If you are not receiving confirmation emails, then you should check the following:

1) Do we already hold an email address for you?

Go to the HMRC home page and select the link to PAYE Online for Employers. Log in as normal and select 'About your organisation'. From the next page, check that your email address is correct and amend if appropriate.

2) Is the email address held in your filing software correct?

If you use third party software, please refer to your user instructions or software supplier to check this.

If you use the HM Revenue and Customs free software, go to the HMRC home page and select the link to PAYE Online for Employers. Log in as normal and select 'PAYE Online'. From the next page, select 'Online Returns and Forms PAYE Product' under 'File your returns and forms'. Select the 'Employer Details' link from the left hand menu.

From the Employer Details page, check and update your email address as required.

3) Do you have any SPAM/Junk email filters in place which are blocking the emails?

This will possibly need checking by your IT provider; you should ensure that emails from the addresses confirmations@cabinet-office.x.gsi.gov.uk, gateway.confirmation@cabinet-office.x.gsi.gov.uk and gwconf@e-envoy.gsi.gov.uk" are not blocked or deleted by these filters.

Once the above are checked and corrected, if necessary, you will be able to receive confirmation emails in response to your submissions. It is not possible to resend any previous messages.

Top 

 

How can I amend my Employer Annual Return (P14 and P35) previously filed by internet?

You can make amendments using HMRC's Online returns and forms - PAYE product. Some 3rd party software will allow you to make an amended return, you may want to check with your software developer. Or you may send amendments on paper using approved stationery. You must send a letter to your tax office explaining the reason for the amendment.

Top 

What's in it for me?

There are many benefits to using HMRCs Online Services. Sending or receiving information online is secure, convenient and quick. It is more reliable and efficient than using paper, and can cut down on storage space, post and administration. And, because information mostly passes between computers without manual intervention, there is less chance of it being misinterpreted, or of mistakes being made.

If you have fewer than 50 employees you may also qualify for tax-free payments for filing your Employer Annual Return (P14s and P35) online. See ‘online filing’ for more information.

Top 

Do I need software to be able to file over the Internet?

Yes. Details of successfully tested Internet filing enabled software for all employers are listed on the HMRC website.

You can:

  • choose to use our free Online Return and Forms – PAYE software, which is best suited to employers with fewer than 50 employees, or
  • use 3rd Party Software.

If you are currently using a payroll software package, you may wish to speak with your software supplier to see if it will let you send forms and returns over the Internet.

Top 

Do I have to stay connected to the Internet whilst I complete my forms and returns?

This will depend on which software you are using. The HM Revenue & Customs free Online Return & Forms – PAYE product requires the user to be online whilst completing and filing forms and returns. However, the product does have the facility to save partially completed forms allowing you to return to them later to add and edit information. Some 3rd party software products may let you complete forms and returns ‘off line’ – you will need to confirm this with the Software supplier. You can find more information on the software products available at PAYE Online for Employers: Internet software and forms page

Top 

Will my data be secure?

Yes, the HM Revenue & Customs has taken measures to ensure the online services are secure. We also constantly monitor the services for any potential security breaches. Security measures that we have implemented are:

Authentication: Access by User ID/Password (or Digital Certificate). The Government Gateway uses the postal address registered on the HM Revenue & Customs systems to send you confirmation of your User ID (and service Activation PIN). Enrolment expires if you do not activate PAYE Online for Employers – Internet within 28 days.

Secure connection and encryption: All information that you send and receive is transmitted through a 128-bit Secure Socket Layer connection (SSL). SSL creates a secure link between your browser and our server. You will always know when you are using a secure connection because a padlock icon is displayed on the status bar of your browser. SSL also encrypts data and guarantees that it is not altered between your computer and our server.
In addition, the HM Revenue & Customs is a responsible data user and is subject to the provisions of the Data Protection Act.

Top 

What is an Activation PIN?

The Activation Personal Identity Number (PIN) is a twelve character security code which you use to activate PAYE Online for Employers – Internet.

Top 

How do I activate my Online Services?

For each online service you have registered for you will receive separate Activation PINs from the Government Gateway, by post within 7 days at the address we hold for you. You must use this within 28 days of the date on the activation letter, or you will need to register again.

Login using your User ID and password. Then select the service(s) you have registered for. You will be prompted to enter your Activation PIN for each service.

Top 

Why can't I activate the service?

This may be because:

  • It is more than 28 days from the date shown on your Activation PIN letter and your registration has expired. You will need to register again.
  • You have entered an incorrect PIN. Please enter the correct information from the Activation PIN letter.

If you require further assistance please contact the Online Services Helpdesk

Top 

How do I view PAYE notices and reminders?

When you register and activate the PAYE Online service, we will automatically send your PAYE notices and reminders like P6s and P9s online.

To access your PAYE notices and reminders:

  • From the HMRC home page, select ‘PAYE for Employers’ from the ‘do it online’ menu.
  • Enter your Password and User ID
  • Select one of the following options
    • Tax codes notices
    • Student loan notices
    • Employer notices
    • You can also view notices issued for tax years to 5 April 2006.

Agents using our PAYE Online for Agents service can view client notices issued within the last seven days by selecting ‘View notices’ from their PAYE 'At a glance' page. To view notices issued over seven days ago agents will need to use the Client Search facility.

If as an employer you would prefer to continue receiving PAYE forms and notices by Electronic Data Interchange (EDI), magnetic media or paper, please see How do I opt out of receiving PAYE notices and reminders over the Internet (employers). Agents should see How do I opt out of receiving PAYE notices and reminders over the Internet (Agents)

How do I view notices and reminders that were issued over 7 days ago?

You can search for these from the 'At a Glance' page, under 'Notice Summary', by selecting the type of notice you are looking for. (If you are an agent you will need to select your client first). This provides you with a search function, enabling you to search using either a date range or, if you know which employee a notice is for, by using their National Insurance Number.

How do I download my PAYE notices and reminders?

Once you have selected your notices and reminders – see How do I view my PAYE Notices and Reminders follow the on screen instructions to download your data as csv files. These files mean you can load the data, from the message into spreadsheets and other application software for further processing. Please check that the file can be read by a suitable application on your PC.

For security reasons we recommend that you do not download employee information to a computer not controlled and maintained by yourself.

How do I load my PAYE notices and reminders into my software package?

Instructions on how to do this will vary depending on the software you use. Please contact your software supplier for instructions.

How do I print my PAYE notices and reminders?

When you are viewing your PAYE notices and reminders, use the print button on your Internet browser to print the message. We recommend that you print in landscape format.

Can you tell me when I have PAYE notices and reminders to deal with?

If you want us to send you an email to advise you that PAYE notices and reminders are available, you must provide an email address using the PAYE ‘Subscribe to Notifications’ service. This will allow you to action your notices quickly and effectively.

To subscribe to this service select the link ‘provide us with an email address’ from your PAYE Online service page. The email address given here will not overwrite any address that may have been provided for other purposes. For example the email address given at registration is used for sending confirmation for your online submissions.

What is the Simplified PAYE Deduction Scheme?

The Simplified PAYE Deduction Scheme is used by employers of personal and domestic employees such as nannies, gardeners, cooks etc., provided their taxable pay (after allowances) does not exceed £160 per week (£700 per month). The scope of the Simplified PAYE Deduction Scheme is also extended to employees of disabled employers who assist the latter in their work or study.

Top 

Can I use PAYE Online Services (Internet) to file forms and returns for a Simplified PAYE Deduction Scheme?

Yes, as long as you:

  • have registered your business with the HM Revenue & Customs as a Simplified PAYE Deduction Scheme, and
  • will file at least one form P12 with your P37 End of Year Return.

Top 

How do I apply for an E101 certificate online?

To apply for an E101 certificate online, you must be registered for our PAYE Online for Employers service. When applying online for the first time it is essential that you complete a form CA3821 -Employers Questionnaire, even if a paper copy has previously been sent to HMRC. In addition, a completed application form CA3822 is required for each employee working abroad.

Top 

Why do I need to complete a form CA3821 – Employers Questionnaire?

You must complete a form CA3821 – Employers Questionnaire as we need to make sure that as a UK employer you satisfy the conditions, set out in the Administrative Commission Decision ACD 181 and EC Regulations 1408/71, which allows E101 certificates to be issued.

Top

Do I need to send a form CA3821 – Employers Questionnaire with each batch of CA3822 application forms?

No, only one completed form CA3821 is required and this should be sent with the first batch of CA3822 applications. HMRC can however ask you to complete another CA3821 at any time.

Top

Who is required to complete the forms?

The employer or Agent acting on behalf of the employer must complete both the CA3821 and/or the CA3822 forms. Under no circumstances should they be completed by the employee.

Top

Can a self employed person apply for an E101 certificate online?

No, the online facility is only available to employers for their employees. All self employed persons must still apply for the E101 certificate by postal application.

Top

If an employee is sent abroad on a frequent basis can I re-use the data already submitted online?

Yes, there is a 're-use' facility within the online service.

Top

Who do I contact if I have a query about the questions on the application forms?

If you have any queries regarding the questions, please contact one of the Centre for Non-Residents Helplines.

Top

What do I do if an employee has more than one period of employment abroad?

A separate CA3822 application form must be completed for each period of work abroad.

Top

If my application is successful, will I receive the E101 certificate online?

No, the E101 will be posted back to the applicant.

Top

What should I do if my online application for an E101 is refused?

If your online application is refused please contact one of the Centre for Non-Residents Helplines.

Top

I live abroad. Will I still be able to file over the Internet?

Yes, as long as our records show that the company has a UK postal address.

Top 

As an Agent, do I need to obtain a declaration and keep a copy of my client’s end of year return before I file it online?

You do not need to keep paper copies of a return filed online. An agent can complete the online declaration on behalf of their clients. However it is the clients (employer) responsibility to make sure the return is accurate. For audit purposes, agents should keep a copy of the employer’s approval of the information.

Agents should also keep a copy of the return for the same time as the supporting records relating to the tax year period.

Top 

Can other users in my organisation use the Internet on my behalf?

Yes. We are currently upgrading our systems to allow you to set up and maintain Users and Assistants for each online service you are registered for. In the meantime you may do this yourself using the Government Gateway central website. If you are an employer or agent and have registered to use PAYE Online for Employers – Internet, you can:

  • Add other people within your organisation as 'Users' by visiting the Government Gateway and selecting ‘Manage users’. They will be able to act on your behalf for the services you have registered for, and also register for new services. They will also be able to create and delete other Users.
  • Create 'Assistants' by visiting the Government Gateway and selecting ‘Manage assistants’. Assistants can send your organisation's forms and returns to the HM Revenue & Customs using appropriate software.
  • Complete tasks such as deleting Users, changing the services that Users are assigned to and making changes to your registration details.

Top 

What is the Government Gateway?

The Government Gateway is the website that provides an online central registration service for many of the different government services.

Top 

I am an Agent, can I register to use the service?

Yes, go online at HM Revenue & Customs and select ‘PAYE for Employers’ from the ‘do it online’ menu. Select the 'Register' button in the 'New users' section of the login page. Select PAYE Online for Agents and follow the instructions..

To register you need your Agent PAYE Reference (for example HI1234) and Postcode. You can obtain an Agent PAYE Reference online from the Agent Reference Service. Please note that there will be a delay of up to four working days between when you receive your reference number and when you will be able to complete your online registration. This allows for uploading of your reference details onto the Government Gateway.

For more details on the Agent registration process, please select How to Register as an Agent or Payroll Bureau.

Top 

Who do I contact if I need assistance?

If you need assistance and cannot find what you are looking for on our website, contact our Online Services Helpdesk.

Top 

Where can I find my Employer PAYE Reference?

You will find this on the yellow PAYE paying-in booklet supplied by the HM Revenue & Customs. The first part of the reference is three digits and this is the tax office number that deals with your PAYE, eg 123.

The second part of the reference comes after the forward slash and is your tax office employer reference, eg A246

Top 

Where can I find my Accounts Office Reference (PAYE)?

You will find this on the yellow PAYE paying-in booklet supplied by the HM Revenue & Customs, usually in the format of 123PX12345. Some references have two or three zeros after the letters, which should be included. Please do not include any spaces when entering it on the screen.

Top 

What do I do with the remaining parts of the P45 if I file online?

The P45 is a four-part form to ensure that employees tax records are kept up to date whenever they leave or start employment.

When an employee leaves, you should complete part 1 online and send it to us using the PAYE Online for Employers service. Then copy the same details onto the paper versions of parts 1A, 2 and 3 and give them to the employee. The employee will keep Part 1A for their records.

When an employee starts a new job they will give you the P45 parts 2 and 3. You should use the information given in part 2 to prepare deductions working sheet P11 and retain this for your records. You should then copy the previous employment details from the paper part 3 onto an online version and add the new employment details before sending it to us using the PAYE Online for Employers service.

Top 

What do I do if my new employee does not have P45 parts 2 and 3?

If your new employee does not have P45 parts 2 & 3 because

  • they have lost it
  • they are starting work for the first time
  • they are also employed by someone else or
  • they were previously paid below the PAYE threshold,

you must complete a P46. You can complete and send the form online using PAYE Online for Employers, or you can send a paper copy to your Tax Office.

Top 

How do I complete a P14 if my employees earn more than £9,999,999.99?

Pay and Tax figures greater than £9,999,999.99 don’t fit into the appropriate fields on a P14 form, as there are not enough character spaces.

The way around this problem is to submit more than one P14 for each affected employee, if your software enables you to do so. If your software doesn’t enable you to submit more than one P14, please use our free Online Returns and Forms - PAYE software to submit the higher earner P14s. You must ensure that the P35 reflects the P14s have been sent in parts. The employee’s National Insurance number should always be on each of the P14s submitted. If the NINO is not known then the employee’s DOB and gender should be used.

When registering for the PAYE Online service I get the error message ‘details do not match’ what can I do?

Firstly you must check you have entered your Tax Office Number, Employer reference and Accounts Office (AO) reference correctly. If you still receive this message please check your Accounts Office reference as found on the front of your yellow PAYE paying-in booklet supplied by HM Revenue & Customs, usually in the format of 123PX12345.

Why do I not receive confirmation emails after submitting forms online (Agents)?

A confirmation email is sent in response to every online submission made where either we already hold an email address for you (i.e. where one was provided at the time of registration or has been added subsequently), or where one is provided by you in the submission.

Please note that an email address provided in a submission will override any address we hold.

If you are not receiving confirmation emails, then you should check the following:

1) Do we already hold an email address for you?

Go to the HMRC home page and select the link to PAYE Online for Employers. Log in as normal and select 'About your firm'. From the next page, check that your email address is correct and amend as appropriate.

2) Is the email address held in your filing software correct?

If you use third party software, please refer to your user instructions or software supplier to check this.

If you use the HM Revenue and Customs free software, go to the HMRC home page and select the link to PAYE Online for Employers. Log in as normal and select 'PAYE Online for Agents'. From the next page, select 'View all clients' under 'Search clients'. Select a client and under 'File your returns and forms' select 'Online Returns and Forms PAYE product'. Select the 'Employer Details' link from the left hand menu.

From the Employer Details page, check and update your email address as required - this will require checking for each of your clients.

3) Do you have any SPAM/Junk email filters in place which are blocking the emails?
This will possibly need checking by your IT provider; you should ensure that emails from the addresses confirmations@cabinet-office.x.gsi.gov.uk, gateway.confirmation@cabinet-office.x.gsi.gov.uk and gwconf@e-envoy.gsi.gov.uk are not blocked or deleted by these filters.

Once the above are checked and corrected, if necessary, you will be able to receive confirmation emails in response to your submissions. It is not possible to resend any previous messages.