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.

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. 

You may be considering employing a disabled person for their abilities, skills or experience. On this page, we look at the support, tax-related and otherwise, that employers can access.

The government encourage independent living by giving you choice on how your needs are met. If you qualify, you can get money from different schemes so you can choose and pay for your own support and services. You may also choose to pay for help with your own money.