Employment Intermediaries Reporting: Returns - Advising on how practically to file (Page 1)
Income Tax (Pay As You Earn) Regulations 2003
Income Tax (Pay As You Earn) (Amendment No.2) Regulations 2015
Accessing the Online Service with an Employers Reference and Accounts Office Reference
An Accounts Office and PAYE reference is needed to login to the service account that will then enable a person/business to enrol for the intermediary reporting service.
If the person/business does not already have a PAYE or Accounts Office reference (i.e. be-cause they are not an employer) but they have to make a quarterly return, then they need to contact HMRC to acquire the special reference needed to register. Once obtained, these references can then be used for employment intermediary reporting purposes only (not for completing RTI/PAYE returns). [At the time this section of the manual was being published these measures were being put in place].
Once the Specified employment Intermediary has logged onto the online service as an employer they will be able to enrol for the employment intermediary reporting service.
How Specified Intermediaries Enrol for the employment intermediary reporting service
The Specified employment intermediary must first have an employer’s HMRC Online services account.
- The service will appear on a list of services you can add.
Continues at ESM2136.