Agents and Payroll Bureaux

16.5 Employer's authority

Employers no longer have to send us authorisation if they want an agent to send their PAYE information to us online.

But we must have authorisation before we can send information to an agent.

You can have as many agents as you want, but you can only authorise one agent to receive information or discuss issues with us.

To authorise an agent, you should get your agent’s ‘Gateway Agent Identifier’ and:

• complete form FBI2 and send it to the address on the form
• complete an online authorisation if you are registered for PAYE Online – Internet.

Or an agent can use our Online Agent Authorisation Service to set up authorisation without having to fill in a paper forms FBI2 or 64-8.

A form 64-8 is still needed for an agent to send clients’ Self Assessment and Company Tax Returns online, or to enable us to discuss issues relating to these types of Return with the agent.