Payslips in envelope

When and how to register for a PAYE Scheme

If you are an employer and your employees earn more than the lower earnings limit of £120 per week then you will need to register for a PAYE Scheme.

When should I register? 

You can register for a PAYE scheme up to two months before your first pay date. It can take up to 5 days for HMRC to issue the scheme references, so always start the process in good time. During busy periods it may take longer. 

How do I register? 

Most limited companies can register online by signing into the Government Gateway. At least one Director will need to have a National Insurance number to register online. If the Director does not have a National Insurance number, call HMRC on Tel: 0300 200 3200 to register.  

What information will HMRC need? 

Before you start the process collate the following information to make the registration seamless: 

  • Business name 
  • Business address 
  • Contact Name 
  • Contact telephone  
  • Contact email 
  • Unique taxpayer Reference (UTR) 
  • Pay date 
  • No of employees you expect to employ 
  • Registration Number from Companies House 
  • Director name, NI number 

What if you need to pay the employee but haven’t received the scheme references? 

Don’t worry, run the payroll, store the information and send the Full Payment Submission (FPS) as soon as possible once the references are received. Don’t forget to add “late reporting reason” code G to the FPS. 

Contact our expert payroll team Payroll Services in London & Hertfordshire | Rayner Essex

Sign up to our newsletter

Join our mailing list to receive regular updates on
the news and events you need to know about.