HM Revenue & Customs

Authorised agent

This indicates that there is an authorised PAYE agent recorded on our main system and the details are displayed below. Please note that these may not be the same details as any Online PAYE agent that has been appointed for this employer. The employer themself may delete all these details from our main system, new details may then be added. However the relationship between any Online PAYE agent and the employer will not be affected.