1. Registration as an employer - please telephone the Inland Revenue employers
helpline on 0300 200 3211 to register the company as an employer (Monday to Friday
8am to 8pm, Saturday and Sunday 8am to 5pm). They will/may request the following details:
(i) Company/business name, number (if a company) and date of incorporation/business commencement.
(ii) Business address - your home address;
(iii) Registered office address(for a company), if different from business address (please state
that the registered office address is the same as the business address if this is
(iv) Directors(if a company)/employees name (i.e. you), address, NI No., Date of Birth;
(v) Nature of business e.g., IT consultancy; and
(vi) Expected first pay day - we recommend that you pay yourself a small salary of
circa £12,000 annually in arrears. Therefore the first pay day should be quoted as
next March following the date of registration.
2. Payroll - is calculated on a monthly basis using your tax code from your
P45; if you do not have a P45 it is important that you complete a
starter checklist - more details are available here.
3. PAYE and NI returns - HMRC now requires PAYE and NI returns to be submitted electronically under the "real time information" ("RTI") regime. We recommend that you (i) register as a business with HMRC online and (ii) if you have 10 or fewer employees, that you use the free software facility provided by HMRC to calculate and submit PAYE and NI details under the RTI regime. More details are available here.