HMRC has published guidance enabling PAYE agents and payroll service providers to obtain agent reference numbers required for administering PAYE, Construction Industry Scheme, and Employment Related Securities on behalf of clients. The reference numbers allow authorised agents to manage these schemes and submit returns to HMRC. This applies to any organisation offering payroll or tax compliance services that needs formal agent status with HMRC.
Source: HMRC (GOV.UK) – Read the original