Tell HMRC about a new employee
You must tell HM Revenue and Customs (HMRC) when you take on a new employee and be registered as an employer.
Before you pay your new starter follow these steps.
Get employee information to work out their tax code - if you don’t have their P45, use HMRC’s ‘starter checklist’ (which replaced the P46).
Find out if they need to repay a student loan.
Use these details to set up your new employee in your payroll software.
Register your employee with HMRC using a Full Payment Submission (FPS).
You must also follow the same steps as when you start employing staff for the first time, for example checking they can work in the UK.