eBrief No. 30/09 advises that practitioners who can access online services for their PAYE clients must not input/amend the bank account details on the client record to their own/their practice's bank account details. The bank account details to be provided must be those of the client.

eBrief No. 30/09 follows on from eBrief No. 65/07 which announced that practitioners could access online services for their PAYE clients, provided that the client was included on their client list under PAYE.

eBrief No. 30/09 is reproduced at Section 2.05.