Register for PAYE online
Only continue if the company does, or intends to do, one of the following:
- pay any employees, including company directors, £123 or more a week
- employ someone, including any company director, who's already receiving a pension or who has another job
- provide expenses or benefits to employees, including company directors
- hire subcontractors for work in the construction industry
You'll need the National Insurance number of at least one company director.
Signing in to the service
You must sign in on the next screen.
Unless you are a professional tax agent registering a client, use the government account for the business you want to register. If the business doesn't have one, you will be able to set one up by clicking 'Don't have a Government Gateway account'. Agents should use their own account details.