Guidance

What this means for an agent

Updated 26 July 2019

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This publication is available at https://www.gov.uk/government/publications/employment-intermediaries-reporting-requirements/what-this-means-for-an-agent

1. Reporting requirements

Refer to The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2015 to find out what your clients’ reporting requirements are.

You will find it helpful to read:

You must use the report template to create reports for your clients.

2. What you need to use the service

To use the online service to send reports for your clients, you must have an agent Government Gateway account and use PAYE for Agents.

You cannot enrol to use the service. Your client must authorise you to use PAYE for Employers for them before you can use the service.

When your client authorises you to use PAYE for Employers, you’ll get access to use the service for them.

3. How to sign in

If you have an agent Government Gateway account and the authorisation, complete the following steps to sign in to use the service.

If you sign in directly on HMRC Online services, follow steps 4 to 8 then select ‘Start now’ on the service’s start screen.

  1. Go to https://www.gov.uk/send-employment-intermediary-report.
  2. Select ‘Start now’.
  3. Enter your user ID and password to go to HMRC Online services.
  4. Select ‘Services you can use’.
  5. Select ‘PAYE for Agents’ .
  6. Search for a client or select ‘View all clients’.
  7. Select your client’s name.
  8. Select ‘Employment Intermediaries’, to go to the service.

4. More information

If you have any other questions about the service:
Telephone: 03000 555 995
8:30am to 4:30pm Monday to Friday

Please read Employment status for general status and intermediaries enquiries.

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