Agents and Payroll Bureaux

16.4 More than one agent

Some employers may authorise more than one agent to act for them.

Often this is where a payroll bureau manages payroll for the bulk of the workforce, but someone else, for example the company accountant, handles the directors' payroll.

Only one agent for an employer's PAYE reference can view notices and reminders, for example P6 and P9 forms. Where there is more than one agent, the employer must choose which agent gets this information. That agent must arrange to send the other agent(s) copies of the information relevant to their clients.

Employers need to think about privacy and confidentiality and be happy for the nominated agent to have access to information about employees for whom that agent does not act. The alternatives are:

  • employer receives notices: all output will be sent to the employer who will sort and distribute the information among all the agents. The agents can send information to us for the employer, but are unable to view any notices and reminders from us.
  • nominated agent receives information on paper: the nominated agent could choose to receive all notices and reminders on paper and sort and distribute it between all the relevant agents. The employer needs to complete a form 64-8 to authorise the agent to act and send it to us.

When you or the nominated agent gets all the online notices and reminders and want to send them on to the other agent(s), you or they need to download or print the messages from the PAYE Online service and distribute them.

Some agents only complete the P14s and ask the employer to complete the P35, because they do not have information like:

  • details of advances received from us to cover statutory payments or tax repayments
  • details of the deductions made from subcontractors during the year (taken from the CIS36 Contractor’s Annual Return)
  • details of Construction Industry Scheme deductions for limited companies from payments received for working in the construction industry
  • confirmation of whether the employer has kept a P38(S) for student employees or has provided P14 data for every person in paid employment, either on a casual basis or otherwise
  • confirmation of whether 'free of tax' payments to any employee were made during the year
  • confirmation of whether anyone else paid expenses or provided benefits or vouchers exchangeable for money goods or service to any employee because they were in that employment during the year
  • confirmation of whether any employee's pay has been paid to someone other than the employee, for example to a school. If it has, confirmation that the payments have been included in the P14 data
  • confirmation the employee worked for the employer in the UK for 30 or more days in a row. If they have, confirmation that the payments have been included in the P14 data
  • confirmation of whether payments relating to services provided through an intermediary (sometimes known as IR35) have been Returned
  • confirmation of whether all forms P14 have been submitted for each employee or director or whom the employer was required to maintain a P11 deductions working sheet or equivalent record
  • confirmation of whether a P38A Employer Supplementary Return is due or not due
  • confirmation of whether the employer will make a 'No Return necessary' P11D and P11D(b).