First report - checking your payroll records match with HMRC'sWhat employers must do to get their employee data matched with HMRC's records
What to reportWhat payroll information you must report to HMRC each and every time you pay an employee
When to reportWhen you must report payday information
How to reportHow you report online and what you must do in preparation
What happens if you don't report payroll information on timeWhat will happen if you submit your PAYE payroll information late
Correcting payroll errors - current yearWhat to do if you find out you've made an error on a Full Payment Submission or Employer Payment Summary
Correcting payroll errors - previous yearWhat to do if you find out you've made an error on a Full Payment Submission or Employer Payment Summary
EDI filing for large employersEmployers with large volumes of payroll data can use EDI to securely share payroll data and forms with HMRC
Guidance for employers exempt from filing online Who is exempt from reporting payroll information online and why
Payroll professionals and employer FAQsFAQs for those experienced in operating payroll, or who operate a 'non-standard' or specialist PAYE scheme
