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 (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. 

The coronavirus (COVID-19) pandemic had far-reaching financial impacts on individuals and businesses across the UK, and indeed across the world. This page sets out some information for employers about the Coronavirus Job Retention Scheme. The scheme closed on 30 September 2021. However, this page ...