You must register even if you’re only employing yourself, for example as the only director of a limited company.
You must register before the first payday. It can take up to 5 working days to get your employer PAYE reference number. You cannot register more than 2 months before you start paying people.
To pay an employee before you get your employer PAYE reference number, you should:
Store your full payment submission.
Send a late full payment submission to HMRC.
If you’re a limited company with 1 to 9 directors
Most limited companies can register online.
Other types of business
Find out how to register.