Updates to how to use HMRC Online Services for reporting PAYE and CIS

07 July 2020

HMRC has updated its guidance page on how to register and use the PAYE for Agents online service through which to report clients’ PAYE for employers, and Construction Industry Scheme (CIS) information.

The ‘How to get an agent code’ instructions have been updated to confirm that customers must have an agent code to set up agent authorisation. To obtain this login code, they must register as an agent for PAYE.

Applications should only be made for an agent code where businesses operate as accountancy service providers, and are registered with a supervisory authority for anti-money laundering purposes, or if they have applied to HMRC for supervision.

Anyone wishing to register as an agent for PAYE can do so here.

The reference will also be required in order to set up CIS client authorisations.

For anyone who does not have a Government Gateway user ID, they will need to create a Government Gateway user ID and password and add the service to their account.

Anyone who does have a Government Gateway user ID login can add PAYE for Agents to their services by:

  1. Signing in using their Government Gateway user ID login and password
  2. Accessing ‘Your HMRC services’
  3. Adding ‘PAYE for Agents’ to their portfolio from the ‘Services you can add’ section

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