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.

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 the main activities associated with running a payroll, including making submissions to HMRC, paying your employee and paying HMRC.

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.

When you take on a new employee you will need to gather some basic information from them and record it somewhere safe. You will also need to decide how often to pay them.