PAYE: the basics

Where to get further information on PAYE

You can order a number of helpful guides from the HM Revenue & Customs Employers Orderline on Tel 0845 7 646 646. You can also:

• download the employer's guide to PAYE and NICs from the HM Revenue & Customs website (PDF)
• download a step-by-step guide to PAYE from the HM Revenue & Customs website (PDF)
• download a catalogue of leaflets and booklets from the HM Revenue & Customs website (PDF), which explain the basics of PAYE and NICs, and include brief details on working out how much to deduct from your employees' pay

Alternatively, you can find an employer's information guide in the form of a diary/planner on the HM Revenue & Customs website.

The planner tells you about:

• what forms HM Revenue & Customs will be sending to you during the tax year
• what you have to do at important stages in the tax year
• contacts, helpline numbers and locations of tax offices
• HM Revenue & Customs publications for employers
• forms and information packs you can download from the HM Revenue & Customs website

Any HM Revenue & Customs tax office will also be able to give you help and advice.

Subjects covered in this guide

• Introduction
• Employer's responsibility for PAYE
• Getting started with PAYE
• When to apply PAYE
• Employee tax codes
• PAYE forms - and when to use them
• Where to get further information on PAYE

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