Step 1: Register with HMRC as an employer
You'll first need to let HMRC know that you're an employer, even if you're a director-only business that doesn't have any employees.
Start this step as early as possible to run your first payroll without delays.
If you've already done this, skip steps 1 and 2.
By registering, you'll be set up for PAYE (Pay As You Earn), HMRC's system for collecting tax and National Insurance, as well as student loans.
Registering takes about 15 minutes, but HMRC can take up to up to around 1 month to process it. Bear this in mind to avoid delays to your payroll.
To register, follow these onscreen instructions. You'll need your:
Company name, number, and address
Number of employees (including all directors)
Director(s) name, email address, and National Insurance number
Your chosen first salary payment date