The Happy Accountant

… and other non-geographic numbers.
In recent years, more and more companies have been moving to “non-geographic” numbers (generally with a dialing code starting with 05 and 08, or worse still, a premium number which begins with 09).
If you have an inclusive tarif which means that all calls to geographical landlines are “free” (well, included in [...]

Once a payroll is in operation, HMRC lay down certain requirements as to what records and information needs to be kept.  These include:

employees names, addresses (and their dates of birth)
gross pay, NICs, PAYE, other deductions, net pay (keeping a copy of their payslip would normally satisfy this requirement, assuming the payslip contained all the correct [...]

Logically, the basics of payroll are straightforward but unfortunately, there are various rules and thresholds which can make actually operating a payroll less so.
In calculating an employee’s pay, normally, you begin with their gross pay and then work out the deductions.  After taking away all the deductions, the net pay figure is what is left owing to [...]

It is generally possible to register as an employer by telephone or email (if special circumstances apply, you may have to register via and HMRC office).  Either way, you will need the following information to hand:

general information about yourself and your company (including your national insurance number and UTR number - unique taxpayer reference number)
information [...]

As soon as you take anyone on where any of the following conditions apply, you need to register with HMRC as an employee.

the employee already has another job
the employee receives a pension (state or occupational)
the employee will earn at or over the PAYE (tax) threshold
the employee will earn at or over the lower earnings threshold [...]