Getting more help
There is lots of help out there for new employers.
HMRC general guides
HMRC employer helplines
Running payroll – publications etc.
HMRC help-books and internal manuals
Rates and allowances
Taking on a new employee – first steps
Your responsibilities as a new employer, including payroll, payments to HM Revenue and Customs (HMRC) and employment rights and checks you must make to ensure new employees are entitled to work in the UK and vital information to get before paying them.
Common myths when employing someone for the first time
This government guide dispels common misconceptions about taking somebody on if you are a first-time employer.
For an overview of all of GOV.UK’s PAYE employer guidance in one place, see here.
HMRC Employer Bulletin – A bi-monthly magazine for employers giving up-to-date information on payroll topics.
Employer PAYE news – HMRC has a news page which brings together PAYE news items you may find helpful.
If you subscribe for email alerts, you'll get an email each time new content is published on the PAYE news page.
A webinar is like watching a conference speaker on a stage from the comfort of your own home. By logging in at the appropriate time through your computer, laptop, tablet or smartphone, you will be able to listen to HMRC talking whilst watching their presentation. During the webinar you can ask questions by typing into a chat box on the screen. You need to register for a webinar beforehand.
HMRC’s regular webinar topics include things like Getting started as an employer, Getting Payroll Information right, Using Basic PAYE Tools, Expenses and Benefits and National Living Wage and National Minimum Wage.
If you aren’t able to make a live webinar, you can also watch a recording of a webinar which has already taken place. At the time of writing, there are no live dates scheduled for the webinar ‘Care and Support Employers’ however there is a recorded webinar available.
For full information about HMRC’s webinars, click on the link above.
HMRC have an online learning package or tutorial for new employers, in which they give you the basic information you need to get started as an employer. The tutorial is made up of sections covering different topics and there are some questions at the end of each section to answer, to remind yourself of the most important points.
You can sign up for education emails on Employing someone (PAYE). This is a free service to provide you with emails from HM Revenue & Customs (HMRC) that are tailored to your needs. It is different to subscribing for PAYE news alerts. They are designed to help you understand what you need to do and how to get it right first time.
HMRC have videos for employers on YouTube that you can watch, for example on Help with payroll IDs, Payments after leaving and Taking on a new employee with/without a P45. You don’t need to register to watch the YouTube videos.
You can even follow HMRC on Twitter.
HMRC's helplines now use an automatic system when you first get through – a recorded voice asking you various questions. If you call these employer helplines you will be asked if you are a business, agent or something else. You should be aware that in this context 'business' means employer and is the correct option to press even if you employe someone domestically in your home, and you do not consider yourself a 'business'.
See our article here for more hints and tips on using the telephone voice recognition system and getting through to HMRC.
The address to write to HMRC about employer matters is:
National Insurance Contributions and Employers Office
HM Revenue and Customs
You do not need to include a street name, city name or PO Box when writing to this address.
Remember that if you have accessibility needs (e.g. need to contact HMRC by text relay or by text phone, etc.) there are lots of options.
For further guidance on Dealing with HMRC if you have specific needs, see the information on our website.
The phone number for the specific Paper Filing Helpline is 0300 200 3205.
You can download the most common forms, tables and help-books for setting up and running a payroll system, including tools to help calculate payroll, for employers not using software from GOV.UK.
CWG2 – Further guide to PAYE and National Insurance Contributions is available from GOV.UK.
Employer orderline details can be found on GOV.UK.
A summary of the forms you need to run your payroll can be found on GOV.UK.
For details of employer forms and guidance in Braille, large print or audio, phone the Employer Order line on 08457 646 646 and ask to speak to the Customer Service Team.
RTI was introduced from April 2013. For more information see GOV.UK.
Information and help using HMRC’s Online Services is available from HMRC Online Services Helpdesk.
For further information about PAYE Basic PAYE Tool go to HMRC Basic PAYE Tools guide.
We have provided basic help throughout this website. More detailed and comprehensive help and guidance is available from the following sources:
A list of statutory payments you may have to make and how to deal with them is at the GOV.UK website.
HMRC National Insurance Contributions and Statutory Payments Toolkit – Although this guidance is aimed at tax agents and advisers who operate payroll functions for National Insurance contributions and statutory payments for clients and complete their end of year forms, employers can also use it to help avoid common mistakes and as a checklist.
E17: Collection of student loans (PDF 356K)
Please note that this is for tax years up to and including 2015/16 only. The E17 help book won’t be updated for 2016/17. You can find guidance for employers making student loan deductions from 2016/17 onwards in Student Loan repayments: guidance for employers.
Expenses and benefits
Other expenses and benefits publications can be found on GOV.UK.
HMRC expenses and benefits from employment toolkit – Anyone completing end of year benefits or expenses forms, e.g. P11D, P11D(b) may find this useful. Although it is aimed at tax agents and advisers who may be completing their client’s end of year forms, employers can also use it to help avoid common mistakes and as a checklist.
HMRC internal manuals
These manuals contain guidance prepared for HMRC staff. HMRC publish these for taxpayers and their advisors in accordance with the Freedom of Information Act 2000.
PAYE manual – Comprehensive published guidance from HMRC based on tax law for employers.
Employment Income manual – Detailed guidance on treatment of particular items of employment income and benefits.
Employment status manual – Guidance on tax and NIC issues relating to the employment status of individuals.
You can see the key rates and allowances when you operate your payroll or provide expenses and benefits to your employees on GOV.UK.
ACAS have 'A guide for new employers'. This is not specific to employers of personal assistants but nevertheless, contains some useful general information on the administration involved in being an employer
Being the Boss
British Insurance Brokers Association
Care Quality Commission
Citizens Advice Bureau
Citizens Advice Bureau provide free face-to-face advice for many problems. Look in your local phone book or go to www.citizensadvice.org.uk/index/getadvice.htm#searchbox
Disability Rights UK
This is a website that provides UK government information and advice. It brings together public information in one place. It covers the whole of the UK, although you may find NI Direct (www.nidirect.gov.uk) useful if you live in Northern Ireland and the Scottish Government site (www.gov.scot) useful if you live in Scotland.
All HMRC's information and guidance is now on GOV.UK.
Low Incomes Tax Reform Group
A not for profit company offering information about care and support for older people, their carers and their families
Skills for Care
TaxAid provides advice on tax problems. They offer a free, confidential advice helpline to anyone with a tax question who cannot afford to pay for professional advice.
Tax Help for Older People
Tax Help is an independent, free tax advice service for older people on low incomes who cannot afford to pay for professional advice. You can contact their helpline on 0845 601 3321 or 01308 488066.
UK Home Care Association