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.

Do you need to register as an employer? (tool)
This short series of questions will help you find out if you need to register with HMRC as an employer

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

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