Tell HM Revenue and Customs (HMRC) about people you pay but do not operate PAYE for - for example, 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.

This page is also available in Welsh (Cymraeg).

Start now on the HMRC website

Before you start

You’ll need a Government Gateway user ID and password. If you do not have one, you can create one when you submit a report.

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