Introduction to PAYE and payroll

Please note: PAYE guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

PAYE and payroll for employers
How to set up and run a payroll as an employer and what records you must keep

PAYE Online for employers
Enrol and use HMRC's PAYE Online service to send payroll information to HMRC, to view the balance of what you owe, and to access tax codes and notices about your employees

Pay employers’ PAYE
How to pay PAYE and National Insurance for employers, including Construction Industry Scheme, student loan deductions, reference numbers, bank details, deadlines, and payment booklets

Find out which employers are exempt from online payroll reporting
Guidance setting out who can report payroll on paper, instead of online, and how to apply

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