First report - checking your payroll records match with HMRC'sWhat to do to get your employee data matched with HMRC’s records, including when you need to submit an EAS
What to reportWhat payroll information you must report to HMRC each and every time you pay an employee
When to reportWhen you must report your payday information
How to reportHow to report your payroll information online and what you must do beforehand
Notifying and getting new employee information rightHow to get the information you need from new employees to set them up on your payroll & start reporting to HMRC
Payroll professionals and employer FAQsFrequently asked questions for those experienced in operating payroll, or who operate a 'non-standard' or specialist PAYE scheme
Basic PAYE Tools error messages Find out current service availability and any issues we are experiencing
Service availability Find out current service availability and any issues we are experiencing
Service issues relating to BPT Find out current service availability and any issues we are experiencing
Find contact details for HMRC's Online Services HelpdeskHow to contact us for help with sending PAYE payroll information online
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 yearInformation for employers on what to do to correct payroll reporting and payment errors under PAYE made in previous tax years
Correcting payroll reports misaligned with payment dates and tax periods (PDF 29K)What to do if you've been reporting payments to employees that don't match the actual date of payment or with tax periods
What happens if you can't payOptions for employers if you’ve got cashflow problems and you can’t settle your PAYE or National Insurance liabilities
If you've overpaid or underpaid in errorWhat to do if you’ve paid HMRC too much or too little after you’ve submitted a Full Payment Submission or Employer Payment Summary
