Late P45 or starter checklist
You may need to update your payroll records if your employee gives you a P45 or starter checklist after you’ve registered them with HM Revenue and Customs (HMRC).
You only need a starter checklist from your employee to work out their tax code if they don’t have a P45, or if they left their last job before 6 April 2017.
If HMRC have sent you a tax code
Use the tax code that HMRC have sent you if your employee gives you a P45 or starter checklist after you’ve first paid them. Deduct any student loan repayments from the date your employee started with you.
If HMRC haven’t sent you a code
Use your employee’s P45 to work out their tax code and update their details in your payroll software.
If your employee left their last job after 5 April 2018, you should also update both the ‘Total pay to date’ and ‘Total tax to date’ fields in your payroll software for the first week you included this information. If your software finds errors, update the fields with the correct figures.
Late starter checklist
Use your employee’s starter checklist to update the starter declaration in your payroll records.
When you next pay your employee
Don’t enter another start date on the Full Payment Submission (FPS), even if you haven’t reported a start date before.
Step 1 Check your business is ready to employ staff
Step 2 Recruit someone
You need to advertise the role and interview candidates. You can use a recruitment agency to do this or do it yourself.
As an employer you must make sure you recruit employees fairly.
and Check they have the legal right to work in the UK
and Find out if they need a DBS check
Step 3 Check if they need to be put into a workplace pension
You have ongoing responsibilities to check if your employees need to be put into a workplace pension scheme.
Step 4 Agree a contract and salary
When someone accepts a job offer they have a contract with you as their employer.
Step 5 Tell HMRC about your new employee
You must tell HMRC about your new employee on or before their first pay day.