In this section we look at the main activities associated with running a payroll, including making submissions to HMRC, paying your employee and paying HMRC.

Penalties are fines issued by HMRC where a person has not done something they should have. They are generally charged for either not doing something at the correct time or not doing something accurately. Here we look at what might happen if you operate Pay As You Earn (PAYE) incorrectly.

At the end of the tax year, you will need to make your final submissions and deal with the relevant end of year documents. You will also need to get ready to start the new tax year. Here, we look at the various tasks you may have to deal with to complete the end of year process. We also look at the ...

In this section we look at some common pay elements and deductions. This includes separate guidance on the minimum wage, holiday pay, sick pay and auto enrolment.

This section explains a bit more about HMRC's Real Time Information system, including dedicated pages on the software available to help you file online, and the alternative paper process.

Once you have made the decision to hire someone there are some important issues that you must think about, particularly if you become an employer. Our guidance will help you understand whether you are an employer, and if so, what you have to do.