2. Enrol if you didn’t register online

You only need to enrol separately for HM Revenue and Customs’ (HMRC) PAYE Online service if you didn’t get a login when you registered as an employer - this is usually because you didn’t register online.

You’ll need your PAYE reference and Accounts Office reference - these are included in the letter from HMRC confirming your registration.

After enrolling, you’ll need to activate your account.

Enrol for PAYE Online

How you enrol depends on whether you already have an online account for other taxes, eg Corporation Tax or Self Assessment.

You already have an account

Log in to HMRC Online Services, then select the option to enrol for ‘PAYE for Employers’ under ‘Services you can add’ and enter your details.

You don’t have an account

Enrol as a new user by selecting ‘PAYE for Employers’ under ‘Organisation’ and following the steps.

Activate PAYE Online

  1. You’ll get a letter in the post within 10 days of enrolling - this will include your activation code.

  2. Log in to HMRC Online Services again within 28 days of getting your code.

  3. Activate the service by entering your code.