PAYE & RTI filings
Registering for PAYE, filing the FPS and EPS on time, meeting HMRC deadlines and fixing what goes wrong.
30 articles
HMRC payroll audit: how a compliance review works
How an HMRC payroll audit works: what triggers a compliance review, the records HMRC inspects, the focus areas, and the penalties for getting PAYE wrong.
Payroll Year End Submissions: An Employer Guide
The payroll year end sequence for UK employers: the final FPS, when to send a final EPS, week 53 pay, issuing P60s by 31 May and preparing for the new tax year.
HMRC PAYE Online for Employers: A Setup Guide
How to register, enrol and use HMRC PAYE Online for employers: activation codes, viewing what you owe, tax code notices and how it works with payroll software.
Penalties for Not Paying PAYE: Employer Guide
What HMRC charges when an employer pays or files PAYE late: default penalties from 1% to 4%, filing penalties, daily interest, specified charges and appeals.
Paying PAYE Tax to HMRC: A Guide for Employers
A practical guide to paying payroll tax to HMRC: what the PAYE bill includes, deadlines, payment methods, the right reference, and late payment interest.
HMRC Payroll Deadlines: The Full Calendar
Every HMRC payroll deadline in one place: FPS on or before payday, PAYE paid by the 22nd, P60 by 31 May, P11D by 6 July and more.
Late Payroll Submission Penalties Explained
HMRC charges £100 to £400 a month for a late Full Payment Submission. Here is how RTI penalties work, the easements that apply, and how to avoid them.
HMRC RTI explained: Real Time Information for payroll
A full guide to HMRC Real Time Information: what the FPS and EPS are, on-or-before reporting, deadlines, late-filing penalties and how to correct errors.
The employer PAYE reference number explained
What an employer PAYE reference is, its 123/AB456 format, where to find it, and how it differs from the Accounts Office reference and company UTR.
HMRC employer online services: the complete guide
How employers register, activate and use HMRC PAYE Online and the business tax account to file RTI, view liabilities and read tax code notices.
The HMRC Employer Helpline: A Practical Guide
The HMRC employer helpline number, opening hours, what it can resolve, what to have ready before calling, and the online routes that are often faster.
Paying PAYE to HMRC by Direct Debit: Full Guide
How employers set up a variable direct debit to pay PAYE and National Insurance to HMRC, when payments are taken, and how to avoid late-payment penalties.
How to Register for PAYE Free with HMRC
A step-by-step guide to registering for PAYE with HMRC for free: who must register, what details are needed, timings, and free payroll software options.
PAYE for Small Business: A Complete Guide
How PAYE works for a small business: when to register, RTI reporting, employer NI at 15%, Employment Allowance, payment deadlines and penalties.
How to claim Employment Allowance on your EPS
A step-by-step guide to claiming the Employment Allowance through the Employer Payment Summary, EPS deadlines, renewing each year, and stopping a claim.
Real Time Information: how PAYE reporting works
A complete guide to Real Time Information (RTI): what it is, why it replaced annual PAYE returns, the submission types, the reporting calendar and the penalties
What an Employer Payment Summary is and when to send one
A full guide to the Employer Payment Summary (EPS): when it is required, how to reclaim statutory pay, claim the Employment Allowance, and report a no-pay month
What a Full Payment Submission is and how to file it
A full guide to the Full Payment Submission (FPS): what it reports to HMRC, when it is due, the late-filing reason codes, penalties and how to correct one.
PAYE Errors and Penalties: A Guide for UK Employers
HMRC charges late filing penalties from £100 a month and late payment penalties up to 5% of tax owed. A guide to avoiding PAYE errors and appealing.
Running PAYE Payroll: The Complete Employer Checklist
Step-by-step checklist for running PAYE payroll in the UK: calculating deductions, submitting FPS and EPS returns, paying HMRC, and completing year-end obligati
What Is a PAYE Scheme? A Plain-English Guide
What a PAYE scheme is, how it works month to month, and what reference numbers HMRC issues when a UK employer registers for Pay As You Earn.
How to Register for PAYE as an Employer
Step-by-step guide to PAYE registration for UK employers: when to register, what information HMRC needs, and what reference numbers you receive.
PAYE reference number explained: what it is and where to find it
Every UK employer receives two HMRC reference numbers on registration: the employer PAYE reference and the Accounts Office reference. This guide explains the format of each, where to find them, and how to use them correctly to avoid penalties.
How PAYE works: a complete guide for UK employers
PAYE is the UK's statutory mechanism for collecting income tax and National Insurance from employment. This guide explains every step for employers running PAYE
PAYE vs self assessment: which applies to you?
PAYE and self assessment are the two main ways HMRC collects income tax in the UK. This guide explains how each system works, who needs each one, and when both
PAYE thresholds and rates: the complete employer reference
All PAYE thresholds and rates for the 2026-27 tax year: income tax bands, NI thresholds, statutory pay rates, Employment Allowance, and NLW in one place.
![How to Master PAYE for Employees: A Simple Step-by-Step Guide [2025 Update]](/_next/image?url=https%3A%2F%2Fcdn.sanity.io%2Fimages%2Fsgximu0h%2Fproduction%2F7dff2af53a9efcedde4bb4c399104fc557fbf4bb-1300x742.webp&w=3840&q=75)
How to Master PAYE for Employees: A Simple Step-by-Step Guide [2025 Update]
Master PAYE for Employees: 2025 Step-by-Step Guide
The correct way to calculate PAYE tax on monthly or weekly salary
How to Calculate PAYE Tax on Monthly or Weekly Salaries Easily
How to Use the Apprenticeship Levy
Utilising the Apprenticeship Levy – A Guide for Small Businesses
Your Guide to Navigating 2024's Payroll Year-End
Closing 2024: Essential Payroll Year-End Know-How