An employee giving a white envelope to their employer with the word 'RESIGNATION' written on the envelope
Updated on 6 April 2026

Employee leaving

This page covers what to do when an employee leaves your employment, including giving them a P45. For guidance on things to think about if you need to dismiss an employee, or if your employee resigns, see our employment law section.

a keyboard with a red key saying 'EMPLOYMENT LAW' next to this is a brass coloured key.
Updated on 6 April 2026

Employment law

If you are going to employ someone, you must find out about your employment law responsibilities.

A pad of paper with a blue pen, written on the paper in blue ink are the words 'RECORD KEEPING'
Updated on 6 April 2026

Keeping records as an employer

As an employer you have to keep records about your employees. This page tells you more about the records you need to keep. 

A person arranging homemade wooden scrabble tiles to spell the word 'ERROR'
Updated on 6 April 2026

Dealing with PAYE errors

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.

A pad of paper on a desk with the words 'YEAR-END CLOSING' typed on it. also on the deak a pen, a phone, a pair of glasses, a mouse mat and mouse and a keypad can be seen.
Updated on 6 April 2026

End of year payroll processes

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 ...

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