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You can manage most of your clients’ employer PayPAYE (Pay As You EarnEarn), (PAYE) and Construction Industry Scheme (CIS)(CIS) and Employment Related Securities (ERS) responsibilities by using the PAYE for Agents online service, which is part of HMRC Onlineonline Services.services.

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PAYE, Construction Industry Scheme and CISEmployment Related Securities online services for agents are combined in a single service -— PAYE for Agents.

Once you’ve signed up for PAYE for Agents, you’ll get access to the CISConstruction serviceIndustry Scheme and Employment Related Securities services too.

AdvantagesWhat ofyou usingcan do in the services

Using the PAYE for Agents online service

You can use PAYE for Agents to send HMRC any of the following forms:

• P11D
• P11D(b)
• P46 (Car)

HMRC can also send you notices and reminders online to save you and your client’s time.

Forms and returns that cannot be sent online

Managing

Using CIS through the service

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• employment forallowance anti-moneystatus

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You can adduse PAYEthe forservice Agents to your services:to:

• Signfile in using your Governmentclients’ GatewayConstruction userIndustry IDScheme andreturns password.each month
• Gocarry toout ‘Yoursubcontractor HMRCverification services’.for your client
• Addget ‘PAYEreplies for Agents’ to your portfolioverification fromrequests
• get theelectronic ‘Servicesreceipts youfor canall add’of section.your submissions
• request inactivity

Getting

Using agent authorisation through the PAYEEmployment forRelated AgentsSecurities online service

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• register authorisednew byand anexisting employerEnterprise client:
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All new and followexisting share schemes and arrangements need to be registered with HMRC in the instructions. Employment Related Securities service.

Reporting PAYE in real time

You should report your clients’ payroll information in real time. YouThis may seebe this called Real Time Information or ‘RTI’.‘RTI’.

You’ll still operate PAYE in the same way but you must send your payroll information to us using a Full Payment Submission. You should do this on, or before the day your clients pay their employees.

Your payroll software will create the new reports you need and send the payroll information online. These will include details of:

• the amount paid to employee(s)employees
• deductions such as Income Tax and National Insurance contributions
• starter and leaver dates (if applicable)

How to submit PAYE details in real time

Under RTI,real time information, you’ll still submit reports online but they’ll be sent directly to us using your PAYE payroll software or HMRC’sHMRC Basic PAYE Tools.

When your payroll software sends your reports, you’ll need your Government Gateway user ID and password associated with PAYE for agents to seeaccess them.

When you run payroll, your software gathers the PAYE information based on the payroll entries you make. You can use either:

• any RTI-enabledreal time information-enabled commercial payroll software (there are some free packages available)
• HMRC or HMRC’s Basic PAYE Tools packagepackage, which is designed for employers with 9 employees or less.less

If you’re a new tax agent

If you’re going to be using any of the PAYE online services as a tax agent, you must first register with HMRC. Check which steps you must take before registering as a tax agent.