Tell HMRC about a new employee

5. Registering your new employee

Register your new employee with HM Revenue and Customs (HMRC) by including their details on a Full Payment Submission (FPS) the first time you pay them.

On this FPS, include:

Giving your employee a payroll ID

You can assign payroll IDs to your employees. The ID must be unique - so use a different one if:

  • you re-employ someone - if you do this within the same tax year restart their year-to-date information from ‘£0.00’
  • an employee has more than one job in the same PAYE scheme

If you re-use a previous payroll ID, you’ll create a duplicate record and report payroll incorrectly.

Special rules

There are special rules for making deductions for: