PAYE intermediaries provide payroll services to employers.
Employers are responsible for providing us with tax and relevant information. PAYE intermediaries help employers meet these responsibilities.
Some service providers are registered as listed PAYE intermediaries.
You can register as 1 or more type of intermediary
If you meet the requirements, you can register as more than 1 type of intermediary.
For example, ABC Accounts is a registered tax agent but also meets the requirements to register as a PAYE intermediary. ABC Accounts have clients they only offer payroll services to, who are linked to a different tax agent for some tax types. ABC Accounts registers as a PAYE intermediary in order to be able to link to the clients’ accounts without impacting the tax agent link.