HMRC PAYE Online Guide 2026: How to Register, File & Pay Online

Running payroll in the UK means dealing with HMRC's PAYE for employers service. Since 2013 almost every employer has reported pay in real time — every payday, not once a year. This guide covers registering as an employer, what to send HMRC and when, paying what you owe, and the year-end jobs, for the 2026/27 tax year (6 April 2026 to 5 April 2027).

What Is PAYE Online?

"PAYE Online" is the part of your HMRC business tax account that you use as an employer. Through it you can:

• See what HMRC thinks you owe and what you've paid
• Receive tax code notices (P6 and P9) and student loan notices for your employees
• Send an Employer Payment Summary (EPS) using HMRC's Basic PAYE Tools, if your payroll software doesn't
• Appeal penalties and update your details

The payroll returns themselves — the Full Payment Submission (FPS) and EPS — are normally sent straight from your payroll software using Real Time Information (RTI).

How to Register as an Employer

Step 1: Check You Need to Register

You must register if you pay anyone (including yourself as a company director) at or above the Lower Earnings Limit, pay anyone who has another job or a pension, or provide expenses and benefits. You can register up to 2 months before you first pay anyone, and must do so before the first payday.

Step 2: Register Online

Register on GOV.UK ("Register as an employer"). You'll need your business details and, for a limited company, the company registration number. HMRC sends your employer references by letter, so register in good time before the first payday.

Step 3: Get Your References

• Employer PAYE reference — three digits, a slash, then letters and numbers (for example 123/AB45678). It goes on payslips, P60s and P45s.
• Accounts Office reference — 13 characters (for example 123PA00045678). You use it as the payment reference when paying HMRC.

Step 4: Set Up Your Business Tax Account

Sign in to HMRC online services with your Government Gateway user ID and add PAYE for employers to your business tax account. HMRC will post an activation code to your registered address.

Every Payday: The Full Payment Submission (FPS)

Each time you pay employees you send HMRC an FPS on or before the payday. It includes each employee's pay, tax, National Insurance, student loan and pension deductions, plus new starters and leavers.

• PAYE (income tax) — worked out from each employee's tax code. Use our PAYE calculator to check amounts.
• National Insurance — the employee deduction plus the employer charge, which has no upper limit. Check it with our National Insurance calculator.

Monthly: The Employer Payment Summary (EPS)

You send an EPS by the 19th of the following tax month to tell HMRC about anything that reduces or adds to what you owe:

• Statutory maternity, paternity, adoption, shared parental, bereavement and neonatal pay you're reclaiming
• Claiming the Employment Allowance (once per tax year)
• Apprenticeship Levy — if your pay bill is over £3 million. It's 0.5% of the pay bill less a £15,000 allowance; check with our Apprenticeship Levy calculator.
• A nil return, if you paid no employees in a tax month

Paying HMRC

PAYE tax months run from the 6th to the 5th. You pay what you owe for each tax month by the 22nd of the following month if you pay electronically (the 19th if you pay by cheque by post). For example, for the tax month 6 October to 5 November, payment is due by 22 November. If the 22nd falls on a weekend or bank holiday, pay by the last working day before it.

If you expect to pay less than £1,500 a month on average, you can ask to pay quarterly instead. Use your 13-character Accounts Office reference when paying, adding the tax year and month for early or late payments.

Penalties

• Late FPS — a monthly penalty from £100 (1–9 employees) to £400 (250+ employees). The first late filing in a tax year is usually let off.
• Late payment — penalties of 1% to 4% of the amount late, depending on how many times you've paid late in the tax year, plus a further 5% if tax is still unpaid after 6 and after 12 months.
• Interest — charged on late payments and penalties.

Year-End Deadlines

There's no separate annual return any more — the final FPS of the tax year closes it off. After 5 April:

• Final FPS — marked as the final submission for the year, on or before your last payday (or send a final EPS by 19 April)
• P60s — to every employee still employed on 5 April, by 31 May. Read our P60 guide.
• P11D and P11D(b) — for expenses and benefits not payrolled, by 6 July
• Class 1A National Insurance on benefits — paid by 22 July (19 July by post)

When someone leaves during the year, give them a P45 and report their leaving date on your next FPS.

For Employees: Your Personal Tax Account

Employees don't use PAYE Online, but they can check their tax code, estimated tax for the year, and pay and tax details reported by employers through the HMRC app or their personal tax account. Self Assessment is only needed for income outside PAYE — for example self-employment, rental income or higher income from savings — and the online return is due by 31 January after the end of the tax year.

Common Problems and How to Fix Them

Wrong Tax Code

Always use the latest code HMRC sends you on a P6 or P9. If a new starter has no P45, use the starter checklist to choose an emergency or BR code until HMRC issues the right one.

Payment Not Showing

Payments can take a few working days to appear in your business tax account. Check you used the correct Accounts Office reference with the right year and month suffix if paying early or late.

Mismatch Between FPS and Payment

If HMRC's figure differs from what you paid, check for a missing EPS (for example, statutory pay recovery or Employment Allowance not claimed) or an FPS sent with the wrong pay date.

Correcting a Mistake

Fix errors in the current tax year by sending an updated year-to-date figure on your next FPS. For earlier years, send an Earlier Year Update or an amended FPS, depending on the year.

Tips for Hassle-Free PAYE

• Run payroll a few days before payday so the FPS goes on time.
• Set reminders for the 19th (EPS) and 22nd (payment) every month.
• Keep records for 3 years after the end of the tax year they relate to.
• Use an agent if your payroll is complex — accountants and payroll bureaux can file on your behalf.

Registering early, filing on or before every payday and paying by the 22nd keeps you clear of penalties, so you can focus on running your business.