PAYE Online for employers
Using PAYE Online
As an employer, you need a login for HM Revenue and Customs’ (HMRC) PAYE Online service to:
- send payroll reports to HMRC
- access tax codes and notices about your employees
- appeal a penalty
- get alerts from HMRC when you report or pay late, or don’t send the expected number of reports in a month
You can register to get email reminders so you’ll know when HMRC sends you any notices or alerts. Log in to PAYE Online and go to ‘Provide us with an email address’.
Most new employers get a login when they register as an employer online. If you don’t have a login because you registered in a different way you’ll need to enrol for PAYE Online separately.
Sending payroll reports
You need to enter your PAYE Online login details in your payroll software when you send reports to HMRC.
However, you can’t use the PAYE Online service to send payroll reports, apart from expenses and benefits returns like P46 (Car), P11D and P11D(b). Some payroll software will also let you do this directly.
You can log in to your HMRC online account to view your current position, including payroll reports you’ve sent and anything you owe.
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.
Enrol if you didn’t register online
You only need to enrol separately for HM Revenue and Customs’ (HMRC) PAYE Online service if you didn’t get a login when you registered as an employer - this is usually because you didn’t register online.
You’ll need your PAYE reference and Accounts Office reference - these are included in the letter from HMRC confirming your registration.
After enrolling, you’ll need to activate your account.
Enrol for PAYE Online
How you enrol depends on whether you already have an online account for other taxes, eg Corporation Tax or Self Assessment.
You already have an account
Log in to HMRC Online Services, then select the option to enrol for ‘PAYE for Employers’ under ‘Services you can add’ and enter your details.
You don’t have an account
Enrol as a new user by selecting ‘PAYE for Employers’ under ‘Organisation’ and following the steps.
Activate PAYE Online
You’ll get a letter in the post within 10 days of enrolling - this will include your activation code.
Log in to HMRC Online Services again within 28 days of getting your code.
Activate the service by entering your code.
PAYE Desktop Viewer
PAYE Desktop Viewer is an application from HM Revenue and Customs (HMRC) that allows you to view, search and sort large numbers of employee tax codes and notices.
You can also use it to download notices and view them offline instead of accessing them through HMRC’s PAYE Online service, or your payroll software if it includes this feature.
Download PAYE Desktop Viewer
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