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HMRC internal manual

PAYE Manual

Employer records: employer mailings: employer packs / letters not required

Some employers or Payroll Agents do not require employer packs / letters to be issued to them. Usually this will be because they receive packs / letters on behalf of another employer.

When the employer uses an agent and the Agent Indicator is present the employer pack checkbox will be unchecked and the employer pack / letter will not be issued. This is to reduce the number of unwanted employer packs / letters being sent to agents.

PAYE25036 covers the action you will need to take to prevent the issue of an employer pack automatically and manually.