In this section:
Taking on a new employee - first stepsEmployer checks, dealing with forms P45 or P46 and tax codes, what to do if your employee doesn’t have an NI number or P45
Taking on a new employee - dealing with form P45 What to do when you take on a new employee who has a P45
Taking on a new employee - employee doesn't have a form P45 Information for employers who take on a new employee who doesn't have a form P45
Taking on a new employee - employee gives you a form P45 late What to do if a new employee gives you a P45 after they have started
File
your PAYE in-year forms: P45, P46, etc
Online 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 P46Find out which errors cause the greatest number of rejected PAYE in-year forms each year
Employment status: employed or self-employed?How to determine whether to treat a worker as your employee or as self-employed
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
