HM Revenue & Customs

Who cannot use the HM Revenue and Customs PAYE online service?

The HM Revenue and Customs PAYE for Employers online service cannot be used for:

Also, there is a specific legislative exemption for any employers who are practising members of a religious society or order whose beliefs are incompatible with the use of electronic communications. Such employers are advised to appeal.

Please note: The service is designed to be used by employers with 50 or less employees.