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Some services unavailable 16 - 17 November | myIR, gateway services and our self-service phone line will not be available from 3pm Saturday 16 November to 9am Sunday 17 November while we do planned system testing. This will not affect any tax entitlements or payments scheduled during this time.

When you employ staff, there are employer obligations you need to meet.

As an employer, you are required to make deductions from your employees earning a wage, salary or schedular payments. This is known as PAYE (pay as you earn). You must deduct and pay PAYE tax on your employees' behalf by the due dates. This is to avoid penalties and interest charges.

If you pay your employees other benefits and allowances, including employee share schemes (ESS) you also have obligations you must meet.

You are required to keep full and accurate wage records for 7 years.

All employees must fill in either a Tax code declaration - IR330 (for employees) or a Tax rate notification for contractors receiving schedular payments - IR330C.