The information on this page is for you if have agreement from HMRC to be able to file on paper. You can find out about who qualifies for paper filing on our filing options page.

When taking on a new employee, one of the details you need to ask them for is their National Insurance number. This is often referred to as a NINO. This page tells you more about National Insurance numbers and what to do if your employee has not got one.

Under the Real Time Information reporting system (RTI), new starters are notified to HMRC via the main RTI submission (whether online or paper) – there is no separate paperwork to send to HMRC. Here we tell you what to do when an employee starts working for you.

Under the Real Time Information (RTI) system, most employers have to send Pay As You Earn (PAYE) information to HMRC online. A few employers can use paper to send information to HMRC. This page tells you more about online and paper filing.

When you employ someone, you will need to collect income tax from their wages in accordance with their tax code. As an employer, your main role in relation to tax codes is to operate the code that HMRC give you and change the code when HMRC tell you to change it. However, it is helpful to ...

This page tells you when you must register as an employer with HMRC and how to do it. Please note that there are a handful of occasions when you do not need to register with HMRC, even if you are an employer, which are also explained.