HMRC Search

Your Search Results

Payroll professionals and employer FAQs

Frequently asked questions for those experienced in operating payroll, or who operate a 'non-standard' or specialist PAYE scheme

Operating PAYE in real time

Guidance for employers to help you deal with PAYE, National Insurance, expenses and benefits in real time

Using HMRC's Basic PAYE Tools

Employer guidance on using Basic PAYE Tools to support running your payroll

What's changed - PAYE in real time

Information for employers about the changes being introduced to operating PAYE and how these changes will affect you

PAYE in real time (RTI)

What to do if you're an employer and you've missed your deadline to report PAYE information, haven't paid anyone or need to tell HMRC your business has closed

Real Time Information (RTI) main changes and the effects on CIS

How the changes introduced by the introduction of Real Time Information (RTI) impacts upon CIS

Using Basic PAYE Tools (RTI) to operate payroll and report in real time

For employers who are using Basic PAYE Tools (RTI) to operate PAYE in real time

Employee changes and events

Employer guidance on making PAYE and National Insurance payments to HMRC

Sending payroll information to HMRC

All employer key tasks explained including checking payroll information, calculating, reporting and deducting PAYE tax and NICs

Taking on a new employee - first steps

If you take on a new employee you must check they're entitled to work in the UK and get certain vital information from them before you can pay them

Preparing to operate PAYE in real time

A guide for employers and pension providers on the steps to take in preparation for reporting PAYE in real time

Reporting PAYE in real time (Real Time Information or RTI): relaxation of reporting ...

HMRC has published details of transitional arrangements to allow a relaxation of reporting arrangements for small businesses (those with fewer than 50 employees) until 5 October 2013

Harvest casuals and casual beaters

Information for employers who make payments to people working outdoors as harvest casuals or beaters for a shoot

Completing 2012-13 year end and switching to Basic PAYE Tools in real time (RTI)

For users of Basic PAYE Tools who need to complete their last annual return and prepare to operate PAYE in real time

Issue with RTI201 letters to employers

A news message to tell customers the incorrect issue of RTI 201 letters

PAYE/National Insurance payments and deadlines

Guidance on PAYE and NICs payment deadlines, specified charges and penalties

Earlier Year Update Checklist

A checklist for employers of the fields you need to complete on an Earlier Year Update

Guidance for employers exempt from filing or unable to file online

Guidance for employers on who is exempt, or unable (due to exceptional circumstances) to report payroll information online and why

Correcting payroll errors - previous year

Information for employers on what to do to correct payroll reporting and payment errors under PAYE made in previous tax years

Software packages and other payroll options

Employer guidance on what to consider when choosing a payroll system