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Guidance

What this means for an agent

Updated 30 July 2026

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This publication is available at https://www.gov.uk/government/publications/employment-intermediaries-reporting-requirements/what-this-means-for-an-agent

1. Reporting requirements

You can find your clients’ reporting requirements in The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2015.

For more information on reporting requirements, read:

You must use the employment intermediaries report template to create reports for your clients.

2. What you need to use the service

To use the online service to send reports for your clients, you must have an agent Government Gateway account and use PAYE for Agents.

You cannot enrol to use the service. Your client must authorise you to use PAYE for Employers for them before you can use the service.

When your client authorises you to use PAYE for Employers, you’ll get access to use the service for them.

3. How to sign in

If you have an agent Government Gateway account and the required authorisation, follow these steps to sign in and use the service.

If you sign in through HMRC online services, follow steps 4 to 7 and then select ‘Start now’ on the service start page.

  1. Go to Submit an employment intermediary report.
  2. Select ‘Start now’.
  3. Sign in to Government Gateway and go to ‘Agent services dashboard’.
  4. Select ‘PAYE for Employers’.
  5. Select the client from the ‘PAYE employer client list’.
  6. On the ‘Annual statements’ page, select ‘File a return’.
  7. On the ‘File your returns and forms’ page, select ‘Employment Intermediaries report’.

4. More information

Contact HMRC’s Employment Intermediaries Support team if you have any questions about the service.

HMRC’s Employment Intermediaries Support
Telephone: 03000 555 995
Monday to Friday, 8:30am to 4:30pm
Find out about call charges

You can also contact HMRC for any employment status enquiries.

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