1. Using PAYE Online

As an employer, you need a login for HM Revenue and Customs’ (HMRC) PAYE Online service to:

  • send payroll reports to HMRC
  • access tax codes and notices about your employees
  • appeal a penalty
  • get alerts from HMRC when you report or pay late, or don’t send the expected number of reports in a month

You can register to get email reminders so you’ll know when HMRC sends you any notices or alerts. Log in to PAYE Online and go to ‘Provide us with an email address’.

Most new employers get a login when they register as an employer online. If you don’t have a login because you registered in a different way you’ll need to enrol for PAYE Online separately.

Sending payroll reports

You need to enter your PAYE Online login details in your payroll software when you send reports to HMRC.

However, you can’t use the PAYE Online service to send payroll reports, apart from expenses and benefits returns like P46 (Car), P11D and P11D(b). Some payroll software will also let you do this directly.

You can log in to your HMRC online account to view your current position, including payroll reports you’ve sent and anything you owe.

Tax codes and notices

HMRC sends you information about your employees through PAYE Online. You can log in to view:

  • tax code notices (P6 and P9)
  • student loan notices (SL1 and SL2)
  • National Insurance verification notices (NVR and NOT)
  • late reporting and late payment alerts (HMRC call these ‘generic notifications’)

You can also access these through some payroll software, or by using the PAYE Desktop Viewer.