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HMRC internal manual

Employment Status Manual

Employment Intermediary Reporting: Returns - Advising on how practically to file (Page 4)

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. The intermediary service will appear in a list of services you can use and can be selected to upload the return.

Use this link to see an image of the services you can use

At the HMRC service login stage


The details that are provided and selected during the login stage will be associated with the template automatically by HMRC to save repeating them in the template

The details are:

  1. The PAYE and Accounts office references
  2. The selected reporting period (quarterly to the 6th July, October, January and April).
  3. A nil return option - The Specified employment intermediary must notify HMRC if they do not have any workers to report in a quarter. This is done by selecting the NIL return option from the login screen. This will stop any late filing penalties from being issued. The specified employment intermediary will not need to upload a separate NIL return once they have selected the NIL return option.
  4. A Permanently Ceased Option - The Specified employment intermediary must notify HMRC if they have permanently ceased to operate as a specified intermediary. This should be indicated by selecting ‘Y’ on the appropriate screen, otherwise by default it will be displayed as ‘N’ and HMRC will continue to expect to receive quarterly reports.