PAYE Registration

PAYE Registration

What is PAYE Registration

Your business is required to register as an employer with HM Revenue and Customs (HMRC) when you start employing staff, or using subcontractors for construction work.

What information we will need from you in order to complete the PAYE Registration for the business?

  • The details of your UK company ie. company name, registration number and the UTR tax reference
  • The director’s national insurance number
PAYE Registration FAQ

PAYE Registration FAQs

What is HMRC PAYE registration number?

It is a unique set of letters and numbers used by HMRC to identify your firm for the payroll system. The reference number consists of two parts: a three-digit HMRC office number, and a reference number unique to your business.

When should my business register the PAYE?

You must register your business before the first payday. It can take up to 15 working days to get your company’s employer PAYE reference number. You cannot register more than 2 months before you start paying people.

What happens if an employee is not a resident of the UK?

Generally, no PAYE income tax deductions are due unless the employee performs some of their duties here in the UK. In other words, you will not need to have to withhold PAYE, and can therefore issue payment on a gross basis via the PAYE payroll system.