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Payroll, PAYE & National Insurance

If your business intends employing people then it must register with HMRC.

In most cases the easiest way to register as an employer is to use HMRC website registration tool to generate an email giving all the information they will need from you.

However, this tool won't work if your business is in one of the following three categories, in which case you'll have to register by telephone instead:

  • simplified PAYE schemes with more than ten employees
  • limited companies with more than nine directors
  • partnerships with more than ten partners

To register by telephone, contact HMRC New Employer Helpline on Tel 0845 60 70 143. It's open 8.00 am to 8.00 pm, Monday to Friday and 8.00 am to 5.00 pm on Saturday and Sunday.

If your business payroll liabilities (Pay as you earn PAYE taxes and National lnsurance) are more than £1,500 per month then you must make monthly payments to HMRC. If they are less then you may pay every three months (Quarterly) . Use form P31 to tell HMRC that you want to pay quarterly.

At the end of each tax year you will have to submit the following forms:

  • P35 employers end of year return
  • P60 end of year summary. One form for each employee.
  • P14 employer’s end of year summary. One form for each employee.
  • P11 employer’s return if expenses and benefits. One form for each employee.
  • P11D or P9D return of expenses and benefits. One form for each employee.
  • P11D(b) employer declaration of return of expenses and benefits.

Need to discuss your business in more detail?