I am taking over a payroll but timing means unlikely to be appointed PAYE agent before first submission. Is it necessary to be formal agent to file, or similar to self assessment etc can you file regardless?
Replies (8)
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No, you can file anything for anybody. You need a Gateway ID and password (your own) and any PAYE reference you know (or make up!).
No need at all
As long as you have all the details you don't need to be physically authorised. I did one last week without the authority. If you use Moneysoft you can check whether it will pass the validation test before your submit!
Downloading
You will need the appropriate authority in place in order to have access to/download a client's PAYE coding notices.
Coding notices
Not sure if this is what you were querying but, as authorised agent you can
a) be emailed by HMRC alerting you a coding notice has been issued
b) see that notice on your agent portal
But not being authorised agent, isn't going to prevent you filing month 1 2016/17.
Download notices
Thanks JimH, really just a question of whether you can download code notices directly into software such as Payroll Manager (or Sage) when not an authorised agent.
No, you can't get any information about the client/payroll/tax codes etc if not authorised as agent you can only submit to HMRC - all the same as self-assessment (you can submit the tax return but not view information about the individual).