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.
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.
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.