Working Together - Online Agent Authorisation

PAYE reference starts with zero

If you are an agent, and your client’s PAYE reference begins with a zero, your clients cannot currently use our “Online Agent Authorisation” facility. That means that they cannot use Online Agent Authorisation to give their authority for HMRC to send you their statutory notices and reminders. We expect this facility to be unavailable until late June. We are sorry if this affects your normal arrangements for giving HMRC your client’s authority. This does not affect PAYE references starting with any other number.

There are alternative ways for your clients to give us their authority. If your client is registered for PAYE Online, they can give their authority at the Government Gateway. Or, if they are not registered for PAYE Online, they can give their authority by completing form FBI2 (PDF 65K).

2006-07 Online PAYE Returns

We do not need your client’s authority for you to send us their 2006-07 Employer Annual Return online. You can send their Return online as an unauthorised agent by logging on to HMRC Online Services, selecting PAYE online for agents and choosing our free online Returns and Forms PAYE product under the “Filing Only” heading.