"How To" provides practical step-by-step advice on how to manage common situations faced in the workplace - covering the whole life-cycle of the employment relationship - from how to recruit, how to pay and how to discipline to how to make redundancies or handle a resignation.


How to work with HM Revenue & Customs and Pay As You Earn

  • Always refer to the official guidance when dealing with tax and national insurance.
  • Always request a P45 from a new employee and give a P45 to a leaver who has had tax deducted or where the form P46 procedure has been followed.

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