How to complete and file your returns

As an employer you need to let us know what income and deductions your staff have by filing payroll returns.

  • What returns you need to complete
  • Common information that must be in your IR348
  • How to correct an employee's tax code
  • How to correct a contractor's tax rate
  • How to correct a return after it has been filed
  • PAYE intermediaries
  • What if I don't file or pay on time
  • Penalties and interest