Employers and their agents can use a new online form to contact HMRC if they: 

• think the employer’s PAYE bill is incorrect;
• need help finding or correcting the error; and
• have been unable to fix it by following the guidance on GOV.UK. 

To access the form, the employer or agent will need to sign in with their government gateway user ID and password, or create a government gateway account if they don’t already have one. 

They will need to provide the following information for the employer to complete the form: 

• PAYE reference number;
• accounts office reference (if applicable);
• self assessment or corporation tax unique taxpayer reference;
• number of employees; and
• details of any full payment submission amounts from the payroll software (not from the employer’s HMRC business tax account) for the tax year. If the employer/agent is disputing more than one tax year, they will need to submit a separate request for each year. 

HMRC will acknowledge receipt of the form by email, providing a reference number. HMRC will then contact the employer/agent within 40 working days to discuss the issue.  

Until 31 August 2025, the employer/agent may use the form or contact HMRC through its helplines or webchat to report a PAYE dispute. From 31 August 2025, the option to call the helpline or use webchat will be removed.   

Further information 

• August 2025 issue of the Employer Bulletin - GOV.UK