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)

Sign in

Before you start

Most new employers get a login when they register as an employer online. If you do not have a login because you registered in a different way you’ll need to enrol for PAYE Online separately.

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’)

Check your payment has been received

View your HMRC online account to see if your payment has been received – it should update within 6 working days.

You can also check your bank or building society statement to confirm the payment has left your account.

If you’re paying by post, you can include a letter with your payment to request a receipt from HMRC.

PAYE Online for employers

Enrol if you did not register online

You only need to enrol separately for HM Revenue and Customs’ (HMRC) PAYE Online service if you did not get a login when you registered as an employer – this is usually because you did not register online.

You’ll need your PAYE reference and Accounts Office reference – these are included in the letter from HMRC confirming your registration.

Enrol for PAYE Online

How you enrol depends on whether you already have an online account for other taxes, for example Corporation Tax or Self Assessment.

You already have an account

Sign in to your account and select ‘PAYE for employers’ from the list.

You do not have an account

Enrol as a new business account holder and select ‘Add a tax to your account’ on the ‘Business tax summary’ page. You will then be able to add PAYE for employers.