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HMRC internal manual

Employment Status Manual

ESM2137 - Employment Intermediary Reporting: Returns - Advising how practically to file (Page 3)

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

  1. When these are entered correctly, you will be enrolled.

Continues at ESM2138.