About this Guide

Form to use if you are an employer using a PAYE intermediary to act on your behalf for your PAYE responsibilities.

This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you enter into the form.

When to use this guide

Employers are able to voluntarily contract out their employer responsibilities to a PAYE intermediary.

A PAYE intermediary might include an existing payroll service provider, accountant or other tax professional who is able to offer and provide payroll services to an employer.

For pay periods commencing on or after 1 April 2004, employers will be able to provide all their respective payroll information and payments to an intermediary.

Where an arrangement exists between an employer and PAYE intermediary each party to the arrangement must meet a number of obligations. See the Employer’s guide (IR335) for more information.

What you will need

• PAYE intermediary’s IRD number
• Employer’s IRD number

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