Working as a Payroll Agent: what you need to know

Before you can offer payroll services through your ICB membership you must have passed, or been exempt from, the ICB Level 3 Diploma in Payroll Management. You must also have been awarded, and be using, the designatory letters PM.Dip.

HMRC Accounts for Payroll Agents: an Introduction

When offering payroll services you may also be required to upload the payroll data to HMRC under Real Time Information (RTI) reporting.  If you are offering this service through your own business then you should consider registering with HMRC as a payroll agent and adding clients to your list. This will allow you to speak to HMRC about your clients.

The process for accessing HMRC services as an agent is undergoing some considerable change. As a payroll agent, you will need to have an online account with HMRC - an Agent Online Services Account (AOSA). You may also need to obtain a tax agent code (depending on which tax service you wish to offer) and you will need to ensure that each one of your clients authorises you to act on their behalf for each service you carry out for them. 

For further details on how to register and set yourself up as a payroll agent follow the instructions on our Tax Agents page here.

For detailed information including relevant webinars and also the current thresholds, use the links in the right hand menu

For more information on payroll and pensions, head to our News page, and in the categories section, select 'Payroll' or 'Pensions'.