Find out how to use the PAYE for Agents online service

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

You can also use the Employer Liabilities and Payments service, but you will have to opt in to do so.

You need to enrol your PAYE agent reference number onto your Government Gateway user ID in order to use the online service.

You can use the service to file your client’s returns and other forms online, as well as get notices and reminders.

PAYE, Construction Industry Scheme and Employment 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 Construction Industry Scheme and Employment Related Securities services too.

What you can do in the services

Using the PAYE 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.

Using the Employer Liabilities and Payments service

You’ll only receive an invite to opt into this service if you already have a PAYE agent reference number — Find out how to get an agent reference number for PAYE.

When you sign into HMRC online services with your Government Gateway user ID for PAYE, you will be invited to opt into a service for viewing your client’s PAYE liabilities and payment data.

You can use this service to view:

• upcoming payments
• overdue payments
• annual and monthly statements
• an overview of payments received by HMRC and where those payments have been allocated
• employment allowance status

The data you can see in the service shows the information from your client’s financial records in real time.

If you do not choose to opt into the Employer Liabilities and Payments service, you will still be able to view the original PAYE for Agents online service including tax notices. You will still be able to send forms to HMRC.

Using the Construction Industry Scheme online service

You can use the service to:

• file your clients’ Construction Industry Scheme returns each month
• carry out subcontractor verification for your client
• get replies to your verification requests
• get electronic receipts for all of your submissions
• request inactivity

Using the Employment Related Securities online service

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You can use the service to:

• registerview newregistered and existing Share Incentive Plans, Company Share Option Plans and Save As You Earn (SAYE) tax advantaged share schemes
• register new and existing Enterprise Management Incentives
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• view registered arrangements which are non-tax advantaged
• notify the grant of Enterprise Management Incentives options
• view details of when your last return was submitted

All new and existing share schemes and arrangements need to be registered with HMRC in the Employment Related Securities service.

Reporting PAYE in real time

You should report your clients’ payroll information in real time. This may be called Real Time Information or ‘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 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 real time information, you’ll still submit reports online but they’ll be sent directly to us using your PAYE payroll software or HMRC 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 access them.

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

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