Use the online form or your own informal calculation to report benefits or expenses included in your PAYE Settlement Agreement if you’re an employer or agent.
You must include all employees who have received the benefits or expenses, including any employees that earn below the personal tax allowance.
What you’ll need
You will need to tell us:
your email address
the tax year that the notification applies to
your employer PAYE reference number
which country’s tax rates apply to employees who received the benefits or expenses, that is:
the rest of the UK (England and Northern Ireland)
the total value (including VAT) of each type of benefit or expense given to employees by tax band (for each tax rate area) — for example, total amount of travel expenses paid to employees on a 20% Scottish tax rate
Use the online form
This is the quickest and easiest way to tell us.
You’ll need to either:
sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in)
use your email address to get a confirmation code that you can use to sign in
Post an informal calculation
You can tell us the value of the items included in your PAYE Settlement Agreement using your own calculation.
If you decide to do this:
it will take longer for us to review the information you have given
we will need to contact you if we have any questions
Send your calculation to:
PAYE Settlement Agreements
HM Revenue and Customs
You do not need to include a street name, city name or PO box. Couriers should use a different address.