Employers using agents or payroll bureaux

The following information uses the term 'agent' to mean both agents and payroll bureaux.

This page explains what you must do to enable an agent to send and receive forms and returns over the Internet on your behalf.

Using an agent does not change an employer's statutory obligations. Forms and returns sent and received online by an agent will be given the same status as forms and returns sent or received by an employer.

Sending and receiving employer information online

Your agent can send employer information over the Internet without us having signed authority.

You can authorise your Agent to receive employer information over the Internet on your behalf.

If you have several agents, all of them may send information on your behalf but you can only authorise one agent to receive information.

Authorising an agent to receive employer information

Your agent must give you their Gateway Agent Identifier. You can then authorise them

if you have registered for the PAYE Online for Employers service you can complete an online authorisation at the Government Gateway.