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Income Tax (Pay As You Earn) Regulations 2003

Income Tax (Pay As You Earn) (Amendment No.2) Regulations 2015

Accessing the Online Service with an Employers Reference and Accounts Office Reference

1. »Ê¹ÚÌåÓýapp intermediary service will appear in a list of services you can use and can be selected to upload the return.

At the HMRC service login stage

»Ê¹ÚÌåÓýapp details that are provided and selected during the login stage will be associated with the template automatically by HMRC to save repeating them in the template

»Ê¹ÚÌåÓýapp details are:

1. »Ê¹ÚÌåÓýapp PAYE and Accounts office references
2. »Ê¹ÚÌåÓýapp selected reporting period (quarterly to the 6th July, October, January and April).
3. A nil return option - »Ê¹ÚÌåÓýapp Specified employment intermediary must notify HMRC if they do not have any workers to report in a quarter. This is done by selecting the NIL return option from the login screen. This will stop any late filing penalties from being issued. »Ê¹ÚÌåÓýapp specified employment intermediary will not need to upload a separate NIL return once they have selected the NIL return option.
4. A Permanently Ceased Option - »Ê¹ÚÌåÓýapp Specified employment intermediary must notify HMRC if they have permanently ceased to operate as a specified intermediary. This should be indicated by selecting ‘Yâ€� on the appropriate screen, otherwise by default it will be displayed as ‘Nâ€� and HMRC will continue to expect to receive quarterly reports.