account is called an 'administrator' for online service purposes. The administrator can appoint other administrators and/or assistants to help you manage your clients' PAYE/CIS matters online. This is a useful facility if you want to allocate specific clients to different people in your organisation. You set up administrators and assistants on the Government Gateway website. Real Time Information for PAYE Some of your clients may be part of the pilot phase for PAYE RTI, which started in April 2012. If any of your clients are involved in the pilot or early adopter phases, they will have received regular updates and a joining letter telling them what to expect and what they need to do. Likewise, if you are part of the pilot or are adopting the system early, you will have been kept updated. The biggest change when using PAYE in real time is that payroll information must be reported electronically to HMRC on or before every pay day - instead of after the end of the tax year. As a result, you and your clients may have to change computer software, systems and procedures. You can find more information by following the link below. If you or your clients are not involved in using PAYE in real time, you should continue to submit forms as you do now - through your existing commercial software or PAYE Online for Employers.