Enrol if you did not register online
You only need to enrol separately for HM Revenue and Customs’ (HMRC) PAYE Online service if you did not get a login when you registered as an employer - this is usually because you did not register online.
You’ll need your PAYE reference and Accounts Office reference - these are included in the letter from HMRC confirming your registration.
Enrol for PAYE Online
How you enrol depends on whether you already have an online account for other taxes, for example Corporation Tax or Self Assessment.
You already have an account
Sign in to your account and select ‘PAYE for employers’ from the list.
You do not have an account
Enrol as a new business account holder and select ‘Add a tax to your account’ on the ‘Business tax summary’ page. You will then be able to add PAYE for employers.