The PAYE small business archive.


What happens when your business is subjected to a PAYE audit 

Ercan Demiralay, partner at Wellers, offers his advice on what businesses need to know when the taxman visits to inspect your payroll records


Do I have to register for PAYE if I do not have employees?

If you’re the director of a business that does not employ anybody do you need to register for PAYE? The answer is not always straightforward, says Jacqui Reeves, senior payroll manager at accountants Hillier Hopkins


How to pay staff

You’ve just taken on your first member of staff, which means you must run payroll? What is payroll and how do you notify HMRC?


Over half of self-employed don’t even know what IR35 is

Nearly 60 per cent of self-employed are unaware of IR35 tax changes coming in April 2020, which could reduce a worker’s net income by up to 25 per cent


How to offset losses against PAYE as a sole trader

If, while employed and paying tax, I also set up as a sole trader, can I offset any trading losses against the PAYE I pay through my self-assessment?


How can I set up payroll without an accountant?

I need to set up tax, PAYE and NI for my limited company in the UK. Can I achieve this without an accountant?


How to tackle PAYE in your small business

The rules and red tape around hiring staff for the first time can be daunting for any small business owner. So read our guide on how to tackle PAYE.

Employing & managing staff

Non-resident employees

Can I put non-resident employees on my UK company payroll for limited periods of time? If yes, how are they treated under PAYE?


SMEs should ready themselves for PAYE changes

Businesses are being urged to ensure they are prepared for'massive changes' to the way they report the tax paid on their employees' wages.


Illegal practices in the workplace can result in ‘serious penalties’

Both employers and employees in SMEs can face 'serious penalties' for engaging in illegal practices in the workplace, according to employment law specialists.


Employer PAYE returns: common errors

The deadline for filing your Employer PAYE end-of-year returns is mid-May. To make sure you get the best out of online filing, SmallBusiness.co.uk and HM Revenue and Customs (HMRC) have put together this list of common errors to help you avoid making the same mistakes.


PAYE when working full time and with a ‘side gig’

One of our readers has posed the following question related to PAYE when working a full time job and also a 'side gig' job.

Partner content

What is professional indemnity insurance?

Professional indemnity insurance provides cover if somebody sues your business and they allege that your advice caused financial loss or damaged their brand. It’s not just for accountants and lawyers but for anyone offering a personal service, even web designers

Partner content

Benefits of switching to the right business bank account

We've teamed up with the Current Account Switch Service to explain the benefits of switching your business bank account.

Partner content

Business Companion: a reliable voice in the misinformation age

Business Companion is a one-stop-shop for accurate and up-to-date legal guidance, whatever sector you’re in — and it’s all completely free

Finding and selling to customers

How Amazon Ads is supporting entrepreneurs

Digital ad campaigns aren't just for big businesses. Here's why you should be considering it...