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.

Most workers are entitled to a minimum wage by law. If you employ someone, you must pay them at least the National Minimum Wage (NMW) or National Living Wage (NLW). The rules can be complicated. This page gives a basic overview of the rules and tells you where to find further information. For an ...

Under the Real Time Information (RTI) system, payroll reports cannot be sent to HMRC manually unless your circumstances fall within one of the very limited exceptions, explained in our section on filing options. You must therefore have some RTI compatible software in place for submitting ...

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.