PAYE employer registration service for limited companies
Register the company as an employer before its first payday.
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How it works: PAYE registration
Find your company
Search by name or number. We fill in the public details.
Answer the questions
Answer only what the register cannot tell us.
Pay by card
Approve the details and pay the total shown.
We submit to HMRC
We check it and send it to HMRC. Updates come by email.
About this filing
If your limited company is going to pay a director or an employee, you will usually need to register as an employer for PAYE with HMRC. You must do it before the first payday, and you cannot do it more than 2 months before you start paying people.
Our PAYE registration service checks the right route for your company, collects the details HMRC needs and prepares the application. HMRC then sends your employer PAYE reference by letter.
Do you need PAYE?
HMRC's test looks at each person the company pays in the current tax year, which runs from 6 April, and that includes a paid director. GOV.UK's PAYE and payroll for employers guide says you must register for PAYE if any of the conditions listed below applies to an employee.
GOV.UK's register as an employer checker uses £129 or more a week, the 2026 to 2027 lower earnings limit, instead of the £96 in the list below, so if anyone will be paid between £96 and £129 a week, ask HMRC which applies before deciding not to register.
Not sure? Choose "I'm not sure" in our form. We review the route before you pay, rather than registering a scheme you may not need.
- They are paid £96 or more a week.
- They get expenses and company benefits.
- They are getting a pension.
- They have had another job.
- They have received Jobseeker's Allowance, Employment and Support Allowance or Incapacity Benefit.
When to register: before the first payday
- Register before the first payday. GOV.UK is clear that this is when you need your employer PAYE reference.
- Do not register more than 2 months before you start paying people.
- Your employer PAYE reference arrives by letter. HMRC does not promise a set time on the pages we checked, so leave a margin and use HMRC's reply-time checker if you are waiting.
- If you must pay someone before the reference arrives, GOV.UK says to run payroll, keep the full payment submission, then send it to HMRC as a late submission once you can.
What we need to register your company for PAYE online
GOV.UK says most limited companies can register online. We act as your agent, so the company needs to authorise us through the HMRC route for this service first. We use our own agent access, so you do not need to share any Government Gateway sign-in details.
- The company's 10-digit Corporation Tax UTR. This is not the Companies House number.
- A short, plain description of what the company does, and the business address if it is not the registered office.
- The first payday, how many people you will pay (include paid directors) and how often you will pay them.
- A payroll contact name, phone number and email.
- One director to confirm the application, with their full date of birth, home address and UK National Insurance number. The public register only shows month and year of birth, so we ask for the full date.
- Whether the company has ever had a PAYE scheme before, with the existing employer PAYE reference if so.
PAYE registration step by step
Some cases go to review before payment: an existing PAYE scheme (which may need reopening rather than a new one), no director with a UK National Insurance number, CIS-only payments, or an unclear reason for registering.
Keep the HMRC letter safe. You will need the employer PAYE reference for payroll software and for paying HMRC.
- Check HMRC's PAYE test above against everyone the company will pay, including yourself if you are a paid director.
- Fix the first payday. You must register before it, and not more than 2 months before you start paying people.
- Authorise SimpleFilings as your agent for PAYE through the route HMRC requires. We use our own agent access, so you never share Government Gateway sign-in details.
- Answer the questions in our form. We check the registration route before you pay and ask for anything missing.
- Approve the prepared application. We send it to HMRC.
- HMRC registers the company and sends your employer PAYE reference by letter. It normally looks like 123/AB456. Set up payroll software with it before the first payday.
After registration: running payroll and RTI
Registration is only the start. From the first payday, payroll is reported in real time. Our service does not run payroll, set up workplace pensions or pay tax for you.
- Use payroll software to record pay and work out tax and National Insurance.
- Give each employee a payslip, including paid directors.
- Send a Full Payment Submission (FPS) to HMRC on or before each payday.
- Pay HMRC by the 22nd of the next tax month, or the 19th if you pay by post. If you expect to pay HMRC less than £1,500 a month, you may be able to pay quarterly instead.
- Send an Employer Payment Summary (EPS) by the 19th of the following tax month if you need to claim a reduction on what you owe.
- Keep payroll records.
Common PAYE registration mistakes
- Waiting until after payday. Register first so the first FPS goes in on time.
- Registering too early. More than 2 months before the first payday is not allowed.
- Opening a second scheme when the company already has one. Tell us about any old employer reference.
- Assuming a director-only company is exempt. Check the GOV.UK test against what you will pay yourself.
- Sending FPS returns late once registered. Without a valid reason, GOV.UK says you may get an online penalty warning or be charged a penalty.
File it yourself or use SimpleFilings
You can always file directly with HMRC. Here is how that compares with using SimpleFilings.
| Question | File it yourself | Use SimpleFilings |
|---|---|---|
| Cost | No fee | £4.99 (no HMRC fee) |
| Who fills in the form | You complete the HMRC form yourself. Official guidance | We do, from your answers, after checking the public register |
| Approval | You submit it yourself | You confirm you are authorised and approve the details before we submit |
What this request covers
We check the right registration route and request any private director details HMRC needs. HMRC sends the employer reference by letter after registration.
Before you start
- SimpleFilings must have the appropriate HMRC agent registration, account and service access before acting for you.
- Your company must authorise us through the HMRC route required for this service. We will tell you if another step is needed.
- Do not send us your Government Gateway password. We use our own agent access.
What is not included
Running payroll, pension enrolment, employment contracts, CIS registration or paying payroll taxes.
Fees
£4.99 SimpleFilings service fee. There is no HMRC fee to register as an employer. Payroll software, tax and National Insurance you later owe, and any penalties are separate.
£4.99 SimpleFilings service fee. There is no HMRC application fee. Tax, penalties and other outstanding amounts are separate.
Total: £4.99. There is no HMRC fee for this request.
Step by step
- Find your company. Find your company by name or number. We fill in its public details from the Companies House register, such as the registered office, officers and people with significant control.
- Answer the questions. Answer only the questions we cannot fill in from the register, add any documents asked for and give the email address for your receipt and filing updates. Confirm that you are authorised to arrange the request and that you have checked and approve the details.
- Pay by card. Approve the details and pay the total shown by secure card payment. We check your answers before preparing the filing. There is no HMRC fee for this request.
- We submit to HMRC. We check your answers and the HMRC authorisation needed for this tax service, then submit to HMRC. Updates go to your email, and you can follow progress through your private request link. A payment receipt is not confirmation that HMRC has accepted the request.
PAYE registration: common questions
What do you need from me to register my company for PAYE?
The company's 10-digit UTR, a short description of what it does, the first payday, how many people you will pay and how often, a payroll contact, and one director's full date of birth, home address and UK National Insurance number. Tell us about any earlier employer PAYE reference too.
What does the £4.99 PAYE registration fee cover?
We check the registration route for your company, collect the details HMRC needs, prepare the application for your approval and then send it to HMRC as your agent. It does not cover running payroll, setting up workplace pensions or paying tax for you.
Do I need to share my Government Gateway sign-in with you?
No. The company authorises SimpleFilings as its agent for PAYE through the route HMRC requires, and we use our own agent access.
What if the company has had a PAYE scheme before?
Give us the existing employer PAYE reference. An old scheme may need reopening rather than a new one, so that case goes to review before you pay.
How much does a PAYE registration service cost?
HMRC does not charge to register as an employer, and most limited companies can register themselves online on GOV.UK. SimpleFilings charges £4.99 to check your details and prepare the registration for your approval. Payroll software and the tax and National Insurance you later owe are separate.
Is CIS registration the same as PAYE registration?
No. GOV.UK says you normally register as an employer when you employ staff or use subcontractors for construction work, but CIS has its own requirements. CIS registration is not included in this service.