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Employer linking to PAYE intermediary (IR920)

(published April 2019)

Use this form if you're an employer using a PAYE intermediary to act on your behalf for your PAYE responsibilities.

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.

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.

You'll need the following:

  • PAYE intermediary's IRD number
  • Employer's IRD number