Employee starting or leaving

Taking on a new employeeEmployer checks, dealing with forms P45 or P46 and tax codes, what to do if your employee doesn’t have an NI number or P45

Employment status: employed or self-employed?How to determine whether to treat a worker as your employee or as self-employed

New employee: using the right tax codeHow to use form P45 to identify the tax code to use – what to do if there’s no P45 or if the P45 is for an earlier tax year

New employee - special situationsEmploying students, trainees or temps, employee from abroad, employee has more than one job, more

When an employee leaves or retiresThe forms you must complete when an employee leaves or retires, and the PAYE tax and NICs treatment of your final payment to them

If an employee or pensioner diesHow to complete a form P45 for an employee or pensioner who dies, and how to deal with any outstanding payments to them

File your PAYE in-year forms online: P45, P46, etcOnline filing during the year - when employees start and leave, when you start paying a pension, more

Common errors to avoid when filing forms P45 and P46 onlineFind out which errors cause the greatest number of rejected PAYE in-year forms each year