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.

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

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

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.