Hi,
You first need to register with HMRC as an employer.
Register as an employer
Once we have processed your details we will issue your references, which you can then use to add PAYE to your online account and also use within HMRC Basic PAYE Tools. Please note we are currently experiencing problems registering new employers and it may take us longer to set up your record and issue your PAYE references.
You can continue to pay your employees and keep payroll records, submitting your returns once we have set up your record. When submitting the payroll submissions you can declare a reasonable excuse as to why your submission is late.
Thank you.