PAYE Online for employers
Using PAYE Online
As an employer, you need to use HM Revenue and Customs’ (HMRC) PAYE Online service to:
- check what you owe HMRC
- pay your bill
- see your payment history
- access tax codes and notices about your employees
- appeal a penalty
- get alerts from HMRC when you report or pay late, or do not send the expected number of reports in a month
- send expenses and benefits returns such as P46 (car), P11D and P11D(b)
This guide is also available in Welsh (Cymraeg).
Before you start
To use PAYE Online, you need to:
- register as an employer
- enrol for PAYE Online
- activate the service
If you registered as an employer online
You are automatically enrolled for PAYE Online when you register as an employer online.
After you’ve registered, HMRC will send you an activation code within 10 days by post. You must activate your account within 28 days of the date on the letter.
If you do not activate your account in time, you will have to enrol for PAYE Online again.
If you registered as an employer over the phone or by post
You’ll need to enrol for PAYE Online before you can use the service.
Sign in to PAYE Online
Online services may be slow during busy times. Check if there are any problems with this service.
Tax codes and notices
HMRC sends you information about your employees through PAYE Online. You can log in to view:
- tax code notices (P6 and P9)
- student loan notices (SL1 and SL2)
- National Insurance verification notices (NVR and NOT)
- late reporting and late payment alerts (HMRC call these ‘generic notifications’)
You can also access these through some payroll software, or by using the PAYE Desktop Viewer.