Most of the information that an employer needs to operate the PAYE regime is available on the GOV.UK website1 The Department for Business, Energy and Industrial Strategy 2 also provides supplementary information on related employment matters such as holiday pay, minimum wage entitlement, Employment status and employment rights.
HMRC issues generic information updates to employers via its online Employer Bulletins and Budget updates. HMRC expect to send six Employer Bulletins per year. HMRC also operates an email alert service3, which employers are recommended to sign up to.
Basic PAYE Tools (HMRC free payroll software)
HMRC provides a free 'Basic PAYE Tools' (BPT) payroll software package 4 which can be downloaded online.
The application is aimed at small employers (with up to nine
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Web page updated on 17 Mar 2025 16:22