In this section:
Using HM Revenue & Customs (HMRC) PAYE online service is a secure, convenient and efficient way of handling many of your PAYE tasks, such as sending forms to HMRC or receiving notices and reminders that HMRC sends to you.
This guide sets out how the service's registration and activation processes work. You have to be registered in order to file any PAYE forms online. And for the Employer Annual Return (form P35 and forms P14) and in-year forms P45 and P46, this is something almost all employers must do online rather than sending paper forms.
On this page:
When going through the registration process, HMRC will ask you for these two pieces of information, so make sure you have them to hand before starting:
Both of these reference numbers can be found on:
Going through the online registration process only takes a matter of minutes. But before you can start using the service, you'll need to wait for an Activation Code that will be sent to you by post from the Government Gateway. This will usually arrive within ten days of your registration.
So don't leave registration until the last minute before a filing deadline, such as the 19 May deadline for filing your Employer Annual Return, which almost all employers are now required to file online.
Bear in mind also that your Activation Code is only valid for 28 days. If you don't activate the service within that period, you'll have to request a new code and wait for it to arrive by post.
The following are the main stages in the registration process:
And that's it. Now you must wait for a letter in the post. This will contain the Activation Code you need to access the service for the first time.
View an online demonstration of the registration process
To log on to the PAYE online service, you simply enter your User ID and password.
The first time you log in you will also be asked to type in the Activation Code that we posted to you. This must be done within 28 days of the letter containing the Activation Code, or you'll have to request a new code from HMRC.
In this case follow the link below and log in using your existing User ID and password, then follow the on-screen instructions to enrol for PAYE. You'll receive an Activation Code in the post within seven working days. To activate the service, follow the instructions in the previous section, 'Activating the PAYE online service'.
Once you have activated the PAYE online service, you will be able to use it to complete some of your key PAYE tasks. This includes filing your Employer Annual Return (P35 and P14s) and in-year forms P45 and P46, which almost all employers must file online.
Once you activate the PAYE online service, HMRC will automatically start using it to send you all the PAYE notices and reminders that apply to you. It's important to check regularly to ensure that you receive and act on any notices HMRC has sent to you.
You can request that HMRC resumes sending paper versions of most of these notices, but form P35N and all reminders relating to your Employer Annual Return will continue to be sent online.
An overview of the PAYE online service
HMRC operates an email alert service for employers to notify you of information available on the Business Link website previously sent to employers in the post. HMRC strongly recommends that you separately register to receive employer email alerts to prompt and direct you to access important information. For more information and to register follow the link below.
HMRC employer email alert service
You'll find links on the HMRC Online Services homepage to step-by-step information explaining what to do if you lose any of these key pieces of information. Here is a summary:
Find contact details for HMRC's Online Services Helpdesk (opens new window)
Go to HMRC's online services homepage
Attend one of HMRC's online filing workshops
