Very simply, all employers have a legal duty to register with HM Revenue and Customs (HMRC) and to deduct PAYE (pay-as-you-earn) tax and National Insurance from all their employees and workers “where appropriate”. It’s a criminal offence not to!!!

To understand your obligations and provide more information, the following Advice Note and FAQ's can be downloaded.

PAYE Advice Note (Word)
PAYE Advice Note (PDF)