UK Payroll - How to Configure Tax Office Details

PAYE Reference Number

This field has 2 segments to enter the 3 digit tax office number and the PAYE reference number. For example 996 would be the tax office and then after the slash the PAYE reference number such as P12345.

Accounts Office Reference Number

Enter the Accounts Office Reference Number. This is the number used for the HMRC to identify the employers payment account. It is formatted to the required layout defined by the HMRC.

Payroll Giving Reference Number

This is for information purposes only if the employer has such a reference.

Contractor UTR Number

If paying CIS tax types, enter the agency's contractor UTR number. This will be used in the CIS300 report to collate CIS workers and their CIS tax. If you have multiple pay companies that operate the same Accounts Office Reference Number, the UTR number on each pay company should be recorded as the same. Warnings will be displayed, if the UTR number does not match.

Apprenticeship Levy Allowance

Enter the amount of allowance for the given tax year for this PAYE Reference. The apprenticeship allowance maximum can be split across several PAYE references. The total of all values should not exceed the total for the tax year. There is validation to check the amount cannot exceed the maximum for the tax year. IT cannot check across multiple pay companies in the one system as the business structure is unknown. This value is used in the Employer Payment Summary (EPS) to offset against the apprenticeship levy accrued.

Claim NIC Employment Allowance

Check this box if the annual Employment Allowance should be applied to this pay company. If the allowance is being used in another system for another payroll that has the same PAYE reference, do not check this box. If checked, this will reduce the amount of NIC payable in the Employer Payment Summary (EPS) by up to the statutory amount stated by the HMRC each tax year. New rules regarding the claiming of the Employment Allowance comes into effect from 6 April 2020. Please review the release notes for version 11.44 for further information or refer to the .gov.uk website.

State Aid Does Not Apply

Available from version 11.44. If you have checked Claim NIC Employment Allowance, this field is enabled. If you do not receive any state aid for any of the state aid sectors, this should be checked. You cannot claim the Employment Allowance without either checking this indicator or one of the state aids below.

This is defaulted to checked when creating a new pay company. For guidance as to whether State Aid should apply please refer to https://www.gov.uk/guidance/state-aid

Agriculture

Available from version 11.44. If you have checked Claim NIC Employment Allowance, and State Aid Does Not Apply is unchecked, this field is enabled. This field should be checked on, if you are in receipt of this type of state aid. Multiple State aids can be applied.

Road Transport

Available from version 11.44. If you have checked Claim NIC Employment Allowance, and State Aid Does Not Apply is unchecked, this field is enabled. This field should be checked on, if you are in receipt of this type of state aid. Multiple State aids can be applied.

Fisheries and Aqua Culture

Available from version 11.44. If you have checked Claim NIC Employment Allowance, and State Aid Does Not Apply is unchecked, this field is enabled. This field should be checked on, if you are in receipt of this type of state aid. Multiple State aids can be applied.

Industrial

Available from version 11.44. If you have checked Claim NIC Employment Allowance, and State Aid Does Not Apply is unchecked, this field is enabled. This field should be checked on, if you are in receipt of this type of state aid. Multiple State aids can be applied.

Username

Enter the employer online HMRC username. This is used for the transmission of the RTI files to the HMRC.

Password

Enter the employer online HMRC password.

Is Agent

If operating as an agent, check this box. Additional fields will be made available pertaining to the agent's details. This information is used in the RTI files to the HMRC.