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HMRC internal manual

PAYE Manual

Employer records: employer mailings: prospective employer pack issue

If a customer is thinking of taking on an employee, they can ask HMRC to send them a Prospective Pack. This pack outlines what support and help is available to new employers and explains what they need to do to fulfil their obligations to HMRC and to their employees.

The pack comprises of a covering letter and the factsheet ‘Employing someone for the first time - what you need to know’.

A prospective employer can request this information before deciding to register for a PAYE scheme.

The Prospective Pack is issued by the HMRC mailing contractor when selected using the EBS option ‘Prospective / Starter Pack’ from the Function Description menu.