Find out how to use the PAYE for Agents online service
Find out what the PAYE for Agents online service is for, what you can do in the service and how to do it.
The PAYE for Agents online service allows you to manage most of your clients’ responsibilities online for:
- PAYE (Pay As You Earn)
- Construction Industry Scheme (CIS)
- Employment Related Securities (ERS)
- employer liabilities and payments
To use the PAYE for Agents online service you’ll need to:
- have an agent reference number
- be registered with HMRC online services
- add the PAYE for Agents service to your portfolio
- set up authorisation for each of your clients
Once authorised you can use the service to file your client’s returns and other forms online, as well as get notices and reminders.
What you can do in the services
Using the PAYE online service
You can use PAYE for Agents to send HMRC any of the following reports:
- P11D
- P11D Amendment
- P11D(b)
- P11D(b) Amendment
- P46 (Car)
Using the Employer Liabilities and Payments service
When you sign in to HMRC online services with your Government Gateway user ID for PAYE, you can opt in to view your client’s PAYE liabilities and payment data.
You can use this service to view:
- upcoming payments
- overdue payments
- annual and monthly statements
- an overview of payments received by HMRC and where those payments have been allocated
- employment allowance status
The data you can see in the service shows the information from your client’s financial records in real time.
If you choose not to opt into the Employer Liabilities and Payments service, you will still be able to view the original PAYE for Agents online service including tax notices. You will still be able to send forms to HMRC.
Using the Construction Industry Scheme online service
You can use the service to:
- file your clients’ Construction Industry Scheme returns each month
- carry out subcontractor verification for your client
- get replies to your verification requests
- get electronic receipts for all of your submissions
- request inactivity
Using the Employment Related Securities online service
Employers must register all new and existing share schemes and arrangements in the Employment Related Securities service.
An employer can authorise you to act on their behalf using their business tax account. Or, find out how to request authorisation using the Online Agent Authorisation.
You can use the service to:
- view registered Share Incentive Plans, Company Share Option Plans and Save As You Earn (SAYE) tax advantaged share schemes and Enterprise Management Incentives
- submit annual returns for registered schemes on behalf of a client
- view registered arrangements which are non-tax advantaged
- notify the grant of Enterprise Management Incentives options
- view details of when your last return was submitted
Reporting PAYE in real time
You should report your clients’ payroll information in real time. This may be called Real Time Information or ‘RTI’.
You’ll still operate PAYE in the same way but you must send your payroll information to us using a Full Payment Submission. You should do this on, or before the day your clients pay their employees.
Your payroll software will create the new reports you need and send the payroll information online. These will include details of:
- the amount paid to employees
- deductions such as Income Tax and National Insurance contributions
- starter and leaver dates (if applicable)
How to submit PAYE details in real time
Under real time information, you’ll still submit reports online but they’ll be sent directly to us using your PAYE payroll software or HMRC Basic PAYE Tools.
When your payroll software sends your reports, you’ll need your Government Gateway user ID and password associated with PAYE for agents to access them.
When you run payroll, your software gathers the PAYE information based on the payroll entries you make. You can use either:
- any real time information-enabled commercial payroll software (there are some free packages available)
- HMRC Basic PAYE Tools package, which is designed for employers with 9 employees or less
If you’re a new tax agent
If you’re going to be using any of the PAYE online services as a tax agent, you must first register with HMRC. Check which steps you must take before registering as a tax agent.
Last updated 24 April 2024 + show all updates
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Information has been removed about the Payrolling Benefits in Kind online service.
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Information has been added about the Payrolling Benefits in Kind online service.
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You can use the PAYE online service for agents to send HMRC forms P11D Amendment and P11D(b) Amendment.
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Agents cannot register a scheme relating to Employment Related Securities, they can only view registered schemes and submit returns for registered schemes.
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Information about using the Employer Liabilities and Payments service has been added.
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Guidance about forms and returns that cannot be sent online has been updated.
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The 'How to get an agent code' section has been updated.
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Section How to get an agent code has been updated. This amendment is to add guidance and a link to the online service to register as an agent for PAYE.
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The section 'How to get an agent code' has been updated.
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Agent online services guidance has been updated to improve style and layout of content. HMRC Online Services log in information also updated in this guide.
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First published.