There is a range of guidance on the HM Revenue & Customs (HMRC) website concerning all elements of recruitment and associated taxation implications.

Useful links:

A range of webinars and e-learning guides are also provided by HMRC


Record keeping for the self-employed: How to keep records, set up a records system and how long to keep records. Book here

Cash basis for the self-employed: This webinar will explain the Cash Basis scheme, available for the self-employed, which is designed to make tax simpler for sole traders and business partnerships. It’s not suitable for limited liability partnerships or limited companies. Book here

Capital Allowances for the self-employed: How to claim tax relief when buying or improving things, for example, vehicles or equipment that you need for your business. Book here

We also have e-learning guidance on ‘Self-employed business expenses’ and a ‘Tax guide‘ for the self-employed.

Employer webinars

Payroll – annual reporting and tasks: This webinar is designed primarily for employers using Basic PAYE Tools but will still be useful for those using other payroll software. It covers end of year tasks, a P60 form, the last Full Payment Submission and preparing for the new tax year. Book here

Getting payroll information right: Find out how providing accurate employee information to HMRC is important and can save time in this interactive employer webinar. Book here

Getting started as an employer: Registering with HMRC, taking on your first employee, running payroll, paying HMRC. Book here

Employers – how to avoid in-year penalties: This webinar has information on why penalties are charged and how to avoid in year penalties for late and non-filing. Book here

PAYE – using Basic PAYE Tools for the first time: A demonstration of Basic PAYE Tools, HMRC’s free payroll software for businesses with fewer than 10 employees. Book here
For more ‘hands-on’ information as an employer, try our interactive online guide: ‘Becoming an employer’. Save the link and you can revisit this e-learning anytime.
There are also YouTube videos on ‘How to send your final PAYE submission‘ and ‘How to issue P60s‘.