Share this content

PAYE online authority codes

PAYE online authority codes

I'm currently dealing with a complaint from an ex client who moved accountants at the beginning of April. The new accountant hasn't made contact to ask for a handover so I've been responding to the ex clients requests for various UTR's etc. It now transpires that the new accountant hasn't changed the payroll address so correspondence has still come to me namely the PAYE online authority. I've forwarded it on to the client but it seems that it didn't work because the new accountant had realised the mistake, asked the client to change the address and re requested the authority. All's well but the authority hasn't arrived at the new accountants and the client is accusing me of receiving and withholding the code so he will be fined. He really is quite vicious with his comments I am by all accounts "a disgusting human being" I've suggested that they file the P35 on the HMRC website using the without authority facility but he tells me his accountant won't do that.

The code I received took 7 working days to get to me, does anyone know of any delays etc with codes at the moment? I'm just preparing my case, so if there are any known issues I'll keep hold of the info, along with his emails and recorded messages. He says that he will report me to my professional body, HMRC and the Police so I need to be prepared.


Please login or register to join the discussion.

16th May 2012 12:10

still waiting...

I am still waiting for authorisation codes for PAYE requested on 27/4/12 and 7/5/12.

Thanks (0)
16th May 2012 12:25

Thanks taxhound that is useful I know that getting codes can be hit and miss. In my case I couldn't get any concrete dates out of the ex client when/if codes were ordered. All he would say was his accountant had requested a code numerous times over the last 10 weeks. The words stab and dark come to mind with this one but my 7 working days doesn't sound that bad now.I think someone is looking for a scapegoat with this one and it isn't going to be me.

Thanks (0)
16th May 2012 17:24


What a thoroughly unpleasant individual, I have every sympathy for your position as I know how stressful this sort of thing can become.

There is no need at all for the new accountants to be agent in order to file on behalf of your ex-PIA either using HMRC software or their own third party software so you cannot possible have any liability. Its down to the new accountants to file not you.

Ie he has no possible case against you.

My response to abuse would be to use this to decline to help any further and ask him to "cease and desist" any further contact with you, and if the other accountants need something then they can request formally under the normal route.


Thanks (0)
By 0098087
16th May 2012 18:14

You can
File a p35 with commercial software without authority

Thanks (0)
to ShayaG
16th May 2012 22:46

Only with activation code or as an Agent

0098087 wrote:
File a p35 with commercial software without authority

You can only do that if either you have a Government Gateway PAYE Agent login or if you have PAYE online activated for that tax reference, which requires HMRC to send a letter to their registered address of the employer with the activation code as a security measure.

Thanks (0)
17th May 2012 13:30

Thank you

Thanks for your replies, the new accountant should be able to file without the authority. The code I received and passed on was of the type requested through the agents authority so they must have access. I have asked the ex client to stop contacting me but he always has to have the last word so I'm just ignoring him and keeping any evidence. He believes that I'm trying to get him a fine because I'm bitter that he has found a cheaper accountant. He hasn't worked out that if he was such a good prospect I might have negotiated. Instead I reached for the wine, celebrated my good fortune and raised a toast to his new accountant. I suspect he has given his new accountant a hard time and they have tried to deflect the blame to me.

Thanks (0)