Online PAYE registration UK process explained in 5 steps in 2026?

Yes. The online PAYE registration process for UK employers can be completed in five clear steps: create a Government Gateway account, verify your identity, provide employer and payroll details, enrol for PAYE online, and receive your employer PAYE reference and accounts setup.

How do I create a Government Gateway account?

Create a Government Gateway account using an email, Government Gateway user ID, and password; verify your email and note your user ID.
Create the account at GOV.UK and supply a working email. Use a strong password and record your Government Gateway user ID. Verify the email link within 24 hours to activate the account. Keep the user ID safe because reissuing delays registration.

How do I verify identity for PAYE registration online?

Verify your identity with your passport or driving licence details and a recent financial record to authenticate the employer contact.
GOV.UK requires identity authentication for the account holder who registers the employer. Provide a valid passport number, UK driving licence number, or other government document. Upload one supporting document with a recent address, such as a bank statement or utility bill dated within three months. The system validates identity against official databases before allowing PAYE enrolment.

What employer and company details are required for PAYE registration?

Provide the company registration number, registered office address, nature of business, director details, and the first pay period date.
Enter the company’s Companies House number and the registered office address. State Standard Industrial Classification (SIC) code that matches your primary business activity. Supply full names, dates of birth, and National Insurance numbers for directors or key contacts if available. Specify the date you plan to run the first payroll, the number of employees you expect in the first tax year, and whether you operate payroll of benefits.

How do I enrol for PAYE online with HMRC?

Enrol by selecting ‘Employer PAYE’ in your Government Gateway services, complete the employer profile, and submit the PAYE registration form online.
Sign in to your Government Gateway and add the HMRC PAYE service. Complete the online employer profile with PAYE contact details and payroll software provider if applicable. Answer questions about workplace pension duties and Scottish tax codes if relevant. Submit the form; expect an automated acknowledgement and guidance on next steps within 24–72 hours.

When and how will I receive my PAYE reference and Accounts Office details?

HMRC issues an Employer PAYE reference and Accounts Office reference by post within 7 to 10 working days after successful registration.
After HMRC processes the application, they allocate an Employer PAYE reference (three digits slash seven digits format) and an Accounts Office reference. HMRC mails these to the company’s registered office and the payroll contact. Use these references in payroll software and on full payment submission (FPS) filings. If you need faster confirmation, HMRC can sometimes provide provisional details during the call-back service, but the official references arrive by post.

How do I set up payroll software and submit RTI once registered?

Install HMRC-recognised payroll software, configure employer references and pay periods, then submit Real Time Information (RTI) Full Payment Submission at each pay run.
Choose the payroll software listed on GOV.UK as HMRC-recognised. Enter Employer PAYE reference, Accounts Office reference, PAYE scheme start date, and National Insurance category letters. Run a test pay to confirm tax and National Insurance calculations. Submit an FPS each time you pay staff and a Full Payment Submission on or before the employees’ payday. File an Employer Payment Summary (EPS) when reporting statutory payments or reclaimable amounts. Formore informationalso read our articles, PAYE threshold UK 6 numbers every small business should know and Start paying employees legally with our PAYE registration service.

What are common delays, and how do I avoid them?

Avoid delays by matching company and identity details to Companies House records and supplying a recent proof-of-address document for the payroll contact.
Delays occur when names, addresses, or company numbers differ from Companies House records. Ensure the registered office address and company name match exactly. Use current, dated proof for the payroll contact; bank statements older than three months can cause rejection. Respond promptly to HMRC queries and keep your Government Gateway credentials accessible.

What deadlines and compliance actions follow PAYE registration?

Start operating PAYE from your stated first pay date, submit RTI on each pay date, and make PAYE tax and NI payments by HMRC deadlines.
Report all employee pay and deductions via FPS on or before payday. Pay PAYE tax and employer National Insurance contributions to HMRC by the 22nd of the month after the tax period if you pay electronically, or the 19th for paper payments. Register for PAYE within 2 months of first paying an employee who is subject to PAYE. Keep payroll records for at least 3 years and retain payslips for employees.

How does PAYE interact with workplace pensions and CIS?

Declare pension contributions and Construction Industry Scheme (CIS) deductions within payroll and report them through RTI using the correct pay and deduction categories.
When you enrol staff into a workplace pension, deduct employee contributions from pay and record employer contributions in payroll. Use pension-specific fields in payroll software. For CIS subcontractors, yield CIS deductions before tax and report via RTI using CIS codes. HMRC uses these coded entries to reconcile tax, National Insurance, and pension data.

Explore our Register Your Company for PAYE guides,

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How much will PAYE registration and setup cost?

PAYE registration is free; payroll software and outsourcing vary from £60 to £300+ per year, depending on features and employee count.
HMRC charges no fee to register for PAYE. Cloud payroll subscriptions for small employers typically range from £60 to £180 per year. Full-service payroll providers charge from £5 to £15 per payslip or fixed monthly fees from £30 to £150, depending on employee numbers and compliance services. Choose software accredited by HMRC to reduce integration issues.
The online PAYE registration process is a five-step flow: Government Gateway account, identity verification, company and employer details, PAYE enrolment, and receipt of employer references. Follow precise document matches and use HMRC-recognised payroll software to comply with RTI and payment deadlines. My Company Registration supports employers through registration and payroll setup, delivering clear next steps and compliance checks.

Frequently Asked Questions

How long does it take to register my company for PAYE online?

Online PAYE registration typically takes 24–72 hours for HMRC to process after submission; official Employer PAYE references arrive by post within 7–10 working days. My Company Registration advises keeping Government Gateway credentials ready to avoid delays.

What documents do I need to register my company for PAYE?

You need your Companies House number, registered office address, director details (name and date of birth), and a recent proof-of-address or identity for the payroll contact. My Company Registration recommends matching all details exactly to Companies House records to prevent rejection.

Can I register for PAYE before I run my first payroll?

Yes. You can register for PAYE before the first pay date by providing the planned payroll start date during registration. My Company Registration notes that you must submit RTI and pay HMRC once you run the first payroll.

Do I need payroll software to comply with PAYE after registration?

Yes. HMRC requires Real Time Information (RTI) submissions, so use HMRC-recognised payroll software or an outsourced payroll provider to run payslips and submit FPS filings. My Company Registration can help select software that integrates Employer PAYE references.

What happens if I miss PAYE registration deadlines?

Missing registration or RTI deadlines can trigger late filing penalties and interest on unpaid PAYE and National Insurance. My Company Registration recommends registering within two months of first paying an employee and submitting FPS on or before each payday to remain compliant.