Tell HM Revenue and Customs (HMRC) about people you pay but don’t operate PAYE for, eg if you’re a recruitment agency and find people work.

You must use the report template, fill in the details and upload it when prompted.

Start now on the HMRC website

Before you start

You need to be registered for HMRC online services as an organisation.

You must upload a report every 3 months. You may be charged a penalty if your report is late, incomplete or incorrect.