Source: http://www.HMRC.gov.uk

This guide explains when registration as an employer is necessary, and it takes you through the steps involved in registering with HMRC.

When you need to register

You don't necessarily need to register as an employer once you take someone on. Check first that at least one of the following conditions applies to you. If any apply, then you need to register:

• the employee already has another job
• they are receiving a state or occupational pension
• you're paying them at or above the PAYE threshold
• you're paying them at or above the National Insurance Lower Earnings Limit
• you're providing them with employee benefits

If you need to register you can do so up to four weeks in advance of your first pay day.

Bear in mind that you might need to register as an employer even if you're the only person working in your business. If you run a one-person limited company, you'll be both an employer and an employee. So if any of the conditions above apply to you as an employee you'll need to register.

More about providing benefits to employees

Details of PAYE and National Insurance thresholds

Information you'll need to register

In order to register as an employer you will need to have the following information to hand.

We require the following general information:

• your name and address and contact telephone number
• a contact email address if you're registering by email
• your National Insurance number
• your Unique Taxpayer Reference
• the name of your business
• the type of business you run
• its trading address

We will ask for the following information about your employees:

• the date you took on (or will take on) your first employee
• how many employees you will have
• the date of your first pay day
• how often you will pay your employees

We also need some details about your payroll:

• the address from which your payroll is run
• the name, address and contact telephone number of whoever looks after your payroll

If you're using simplified PAYE procedures for domestic employees, we need:

• the name and address (including postcode) of each employee
• their date of birth
• their National Insurance number
• the nature of their employment with you

If your business is structured as a partnership, we require:

• the names and address of each business partner
• their National Insurance numbers
• their Unique Taxpayer References
• your LLP number if your business is a Limited Liability Partnership

If your business is a limited company, we will ask for:

• the company's date of incorporation
• its company registration number
• the address of its registered office
• the names, addresses and private telephone numbers of all company directors
• the National Insurance numbers of all company directors
• the Unique Taxpayer References of all company directors

More about simplified PAYE for domestic employees

Guidance on choosing a payroll system

How to register

Most employers can register with the us by telephone or Internet.

Registering by telephone or email

In most cases the easiest way to register as an employer is to use our website registration tool to generate an email giving us all the information we need from you.

However, this tool won't work if your business is in one of the following three categories, in which case you'll have to register by telephone instead:

• simplified PAYE schemes with more than ten employees
• limited companies with more than nine directors
• partnerships with more than ten partners

To register by telephone, contact our New Employer Helpline on Tel 0845 60 70 143. It's open 8.00 am to 8.00 pm, Monday to Friday and 8.00 am to 5.00 pm on Saturday and Sunday.

Register as an employer by email

Employers not entitled to register by telephone or email

Certain employers cannot register using the standard telephone or website methods. This is because their payroll affairs are unusual and require special attention from us. If you are in one of the following categories you will need to register through an HM Revenue & Customs (HMRC) office.

• receivers paying employees of companies in receivership
• offshore employers
• employees who deduct their own tax and/or National Insurance contributions (this includes registrars, certain employees of foreign embassies and consulates, and Roman Catholic priests)
• profit sharing schemes - trustees of profit sharing schemes must operate PAYE when they make a payment on behalf of an employer to a recipient that isn't either an employee of the employer or receiving a pension from them
• businesses responsible for paying sick pay to the employees of more than one employer (such as an insurance companies, for example)
• providers of incentive awards who use Taxed Award Schemes to pay the basic rate tax due on non-cash awards - if this applies to you contact our Incentive Award Unit on Tel 0161 261 3269

To read more visit: http://www.HMRC.gov.uk