What this means for an agent
Updated 26 July 2019
1. Reporting requirements
Refer to to find out what your clients鈥� reporting requirements are.
You will find it helpful to read:
- What this means for an intermediary
- section of HMRC鈥檚 Employment Status Manual
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鈥檒l 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 鈥楽tart now鈥� on the service鈥檚 start screen.
- Go to /send-employment-intermediary-report.
- Select 鈥楽tart now鈥�.
- Enter your user ID and password to go to HMRC Online services.
- Select 鈥楽ervices you can use鈥�.
- Select 鈥�PAYE for Agents鈥� .
- Search for a client or select 鈥榁iew all clients鈥�.
- Select your client鈥檚 name.
- Select 鈥楨mployment Intermediaries鈥�, 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.