If this is your first time employing a new employee for your business, your company must register to join the Pay As You Earn (PAYE) scheme with HM Revenue and Customs (HMRC), you will be effective an employer after you joined.
The registration application must be submitted to HM Revenue and Customs four weeks before the first salary is made to your new staff.
Get P45 from your new employee
As new employer, you must request your new employee to provide you with Part 2 and Part 3 of Form P45. This form will have been given out to your new employee by his/her previous employer. You then submit the Part 3 of P45 to HMRC.
In a situation where your new staff does not have the Form P45 because this is his/her first job in the United Kingdom or that he/she has not been in employment for a long time, you will then require him/her to fill in the Form P46 then send it to HMRC.
If the new employee you are taking on is starting work in the UK for the first time you must advise them to apply for a National Insurance number from local Job Centre Plus.
Other important filings for your business
In addition to registering your company for PAYE, you must deliver your confirmation statement and company accounts to Companies House every year.