Work out your new employee's tax code
You need to work out which tax code and starter declaration to use in your payroll software when you take on a new employee.
You must report this information to HM Revenue and Customs (HMRC) using a Full Payment Submission (FPS) on or before your new starter鈥檚 first payday.
Before you can work out your new employee鈥檚 tax code and starter declaration, you鈥檒l need to:
- confirm you need to pay them through PAYE
- collect information from them - usually from their P45