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RP 7: General responsibilities of employers
or “What employers must do when using a PAYE intermediary for payroll”
You could also call this:

“You must provide necessary information to your PAYE intermediary”

If you use a PAYE intermediary, you must give them the information they ask for. You need to provide this information within the time you and the intermediary have agreed on. A PAYE intermediary is someone who helps you manage your PAYE (Pay As You Earn) taxes.

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Next up: RP 9: Authorised transfers from accounts

or “You must ensure funds are available when your PAYE intermediary transfers money to pay employees”
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Part R General collection rules
Intermediaries: Employers’ responsibilities

RP 8Information for PAYE intermediaries

  1. An employer must provide the information sought by a PAYE intermediary within the time agreed by the employer and intermediary.

Notes
  • Section RP 8: replaced, on , by section 239 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).