PAYE Online for employers
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1. Using PAYE Online
As an employer, you need to use HM Revenue and Customs’ (HMRC) PAYE Online service to:
- check what you owe HMRC
- pay your bill
- see your payment history
- access tax codes and notices about your employees
- appeal a penalty
- get alerts from HMRC when you report or pay late, or do not send the expected number of reports in a month
- send expenses and benefits returns such as P46 (car), P11D and P11D(b)
Online services may be slow during busy times. Check if there are any problems with this service.
This guide is also available in Welsh (Cymraeg).
Before you start
Most new employers get a login when they register as an employer online. If you do not have a login because you registered in a different way you’ll need to enrol for PAYE Online separately.
Tax codes and notices
HMRC sends you information about your employees through PAYE Online. You can log in to view:
- tax code notices (P6 and P9)
- student loan notices (SL1 and SL2)
- National Insurance verification notices (NVR and NOT)
- late reporting and late payment alerts (HMRC call these ‘generic notifications’)
You can also access these through some payroll software, or by using the PAYE Desktop Viewer.
2. Enrol if you did not register online
You only need to enrol separately for HM Revenue and Customs’ (HMRC) PAYE Online service if you did not get a login when you registered as an employer - this is usually because you did not register online.
You’ll need your PAYE reference and Accounts Office reference - these are included in the letter from HMRC confirming your registration.
Enrol for PAYE Online
How you enrol depends on whether you already have an online account for other taxes, for example Corporation Tax or Self Assessment.
You already have an account
Sign in to your account and select ‘PAYE for employers’ from the list.
You do not have an account
Enrol as a new business account holder and select ‘Add a tax to your account’ on the ‘Business tax summary’ page. You will then be able to add PAYE for employers.
3. PAYE Desktop Viewer
PAYE Desktop Viewer is an application from HM Revenue and Customs (HMRC) that allows you to view, search and sort large numbers of employee tax codes and notices.
You can also use it to download notices and view them offline instead of accessing them through HMRC’s PAYE Online service, or your payroll software if it includes this feature.