Payroll services for employers
Payroll, PAYE and employer compliance support for UK businesses.
Tax Accountant London provides employer payroll support, PAYE registration, RTI submissions, director payroll, employee payroll, P11D and benefits reporting, PAYE Settlement Agreement support, CIS payroll coordination and HMRC Employer Compliance review assistance.
Correct payroll depends on employee data, tax codes, starter and leaver records, RTI filings, PAYE/NIC payments, benefits, expenses, directors, auto-enrolment data, CIS where relevant and the evidence an employer would need if HMRC opens a review.
Employer payroll, FPS, EPS, starter, leaver, tax code and PAYE payment position reviewed.
P11D, P11D(b), Class 1A NIC, payrolled benefits and PSA issues considered where relevant.
Payroll records, expenses, directors, CIS, status and HMRC Employer Compliance review support.
Payroll accountant for employers
Payroll compliance should protect the employer, not only pay employees on time.
Employers must operate payroll correctly, report pay and deductions to HMRC under Real Time Information, pay PAYE and National Insurance on time, keep payroll records and deal with benefits, expenses, starters, leavers and corrections properly.
Payroll mistakes can create tax, National Insurance, penalty, interest and employee record problems. A payroll accountant should help the employer maintain a clear PAYE position, not simply produce payslips without checking wider employer obligations.
Who needs payroll compliance support
Payroll support for employers, directors, contractors, growing companies and businesses contacted by HMRC.
Employer payroll can be simple where there are a few employees and clean data. It becomes more technical where there are directors, benefits, expenses, CIS workers, irregular pay, overseas employees, HMRC letters or late PAYE payments.
Small employers
Monthly payroll, payslips, PAYE deductions, RTI submissions, starter/leaver records and payment summaries.
Company directors
Director payroll, annual or monthly salary, tax-efficient pay planning, dividends coordination and director records.
Employers with benefits
Company cars, medical insurance, accommodation, loans, reimbursed expenses, P11D, payrolling benefits and PSA review.
Employers contacted by HMRC
Employer Compliance reviews, PAYE/NIC arrears, RTI penalties, P11D errors, CIS questions and expenses reviews.
Employer payroll services
Choose the payroll route by employer risk, PAYE scheme, workers and HMRC status.
Payroll support should be scoped around the employer’s obligations. A director-only payroll is different from a weekly workforce, a CIS business, a company with benefits, or an employer already under HMRC review.
PAYE registration and payroll setup
Payroll should be set up correctly before the first employee is paid.
A payroll scheme needs the correct employer details, pay frequency, employee records, starter declarations, tax codes, pension information and payroll process. Errors at setup stage can continue for months unless corrected.
Employer registration, PAYE reference setup, Accounts Office reference and HMRC online access support.
Starter declarations, tax codes, National Insurance numbers, student loan position and employee details.
Monthly, weekly, fortnightly or irregular payroll scheduling with RTI filing and payment dates considered.
Director annual earnings method, salary planning, tax code use and coordination with dividends and company accounts.
Payroll data can support pension assessments, contributions and reports, although pension provider duties remain separate.
Payroll records should show what was paid, deducted, reported to HMRC and paid over to HMRC.
Monthly and weekly payroll services
Each payroll run should reconcile pay, deductions, RTI and employer payments.
Payroll is a recurring employer compliance process. The payroll run should produce payslips, calculate PAYE and NIC, apply tax codes, report RTI to HMRC and provide the employer with a payment summary before the PAYE/NIC deadline.
Employee payslips, gross pay, deductions, net pay, employer NIC and payroll summary reports.
RTI filing for payments to employees and Employer Payment Summary where required for adjustments.
Amounts due to HMRC, payment reference support and review of late payment risk.
New starters, leavers, tax code changes, prior-period adjustments and correction of payroll errors.
P11D, P11D(b), benefits and expenses
Benefits and expenses are a common employer compliance risk area.
Employer-provided benefits and reimbursed expenses need careful review. Some items may be taxable benefits, some may be covered by exemptions, some may be payrolled, and some may be included in a PAYE Settlement Agreement where appropriate.
Company cars, vans, fuel, medical insurance, beneficial loans, accommodation and other benefits reviewed for reporting.
Employer Class 1A National Insurance position reviewed and P11D(b) filing considered where benefits arise.
Benefits taxed through payroll still need employer records and Class 1A NIC review where relevant.
Minor, irregular or impracticable expenses and benefits may be considered for PSA treatment where conditions are met.
Travel, subsistence, entertaining, home working, mobile phone and staff reimbursements should be supported by clear policy.
Director expenses and benefits often attract HMRC attention because personal and business costs can overlap.
Employer payroll compliance areas
Areas normal payroll processing may not check properly.
Many payroll providers process figures given to them. Employer compliance work looks at whether the employer has classified, recorded, reported and paid the correct amounts to HMRC.
Worker status, contractors, personal service companies, IR35 and employment status risk should be reviewed separately from payroll processing.
Construction businesses may need CIS deductions, PAYE payroll, subcontractor checks and monthly CIS returns coordinated.
Salary sacrifice arrangements need correct payroll treatment, documentation and benefit reporting review.
Non-standard pay items should be processed through payroll correctly and reported in the correct pay period.
Payroll records may need to support pay rates, working time and deductions where minimum wage risk exists.
International employees, secondees, remote workers and overseas directors can create PAYE and NIC questions.
HMRC Employer Compliance review support
Employer Compliance reviews should be handled before records are sent to HMRC.
HMRC Employer Compliance reviews can cover PAYE, NIC, expenses, benefits, CIS, status, directors, payroll records and earlier years. The first response should be based on what HMRC has asked for, the employer’s records and the potential exposure.
Payroll records employers should keep
Payroll records should support what was paid, deducted, reported and paid to HMRC.
Employee details, gross pay, deductions, net pay, tax codes, NI category, starter forms, leaver details and payslips.
FPS submissions, EPS submissions, PAYE payment summaries, HMRC notices, tax code notices and penalty letters.
P11D workings, benefit calculations, expense claims, receipts, policy documents, PSA records and Class 1A NIC workings.
Contracts, worker status evidence, CIS records, salary sacrifice documents, director loan records and payroll journals.
Payroll service process
A structured route from employer setup to monthly reporting and compliance review.
We identify employees, directors, pay frequency, PAYE scheme status, benefits, CIS and HMRC deadlines.
We review employee details, tax codes, salary, deductions, benefits, starter/leaver records and prior payroll issues.
We prepare payslips, payroll reports, PAYE/NIC summary and RTI submissions where instructed.
We assist with P11D, PSA, payroll corrections, HMRC letters, PAYE penalties and Employer Compliance reviews.
Payroll service fees
Payroll fees depend on employee numbers, pay frequency, benefits and employer risk.
We quote before work starts. A director-only payroll is different from weekly payroll, CIS payroll, payroll with benefits, P11D work, HMRC penalties or an Employer Compliance review.
For simple director payroll with standard monthly or annual reporting.
For small employer payroll with payslips, PAYE/NIC summary and RTI reporting.
For HMRC PAYE/NIC, benefits, CIS, expenses, penalties or Employer Compliance review matters.
Payroll and Employer Compliance FAQs
Common questions about PAYE, RTI, P11D, benefits, penalties and HMRC employer reviews.
Do employers need to register for PAYE?
Employers may need to register for PAYE where they pay employees or directors and the PAYE rules require reporting to HMRC. The position should be checked before the first payroll run.
What is RTI payroll reporting?
Real Time Information is the system used to report payroll information to HMRC. Employers usually report pay and deductions through a Full Payment Submission on or before paying employees.
What is an FPS?
An FPS is a Full Payment Submission. It tells HMRC what employees have been paid and what PAYE, National Insurance and other deductions apply for the payroll period.
What is an EPS?
An EPS is an Employer Payment Summary. It is used for certain employer adjustments, recoveries, nil payments and claims depending on the payroll circumstances.
What happens if payroll is reported late?
Late RTI reporting can lead to HMRC contact and penalties depending on the facts, frequency and reason for the delay. Employers should correct the position and keep evidence of the reason.
Do employers need to file P11Ds?
Employers may need to report taxable benefits and expenses on P11D forms unless the benefits are payrolled or otherwise covered by the correct arrangement. P11D(b) and Class 1A NIC should also be reviewed.
What is a PAYE Settlement Agreement?
A PAYE Settlement Agreement allows an employer to settle tax and National Insurance on certain minor, irregular or impracticable expenses and benefits through one annual agreement and payment.
What records should employers keep for payroll?
Employers should keep records showing pay, deductions, employee details, tax codes, RTI submissions, PAYE payments, benefits, expenses and adjustments. Records should support what was reported to HMRC.
What is an HMRC Employer Compliance review?
An Employer Compliance review is where HMRC checks whether an employer has operated PAYE, National Insurance, expenses, benefits, CIS and related employer obligations correctly.
Should I reply to HMRC before reviewing payroll records?
No. The HMRC letter, deadline, records requested and possible exposure should be reviewed before responding. A payroll compliance response should be based on evidence and a clear employer tax position.