Page 4 - LITRG_PA-final-2018
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Paying wages 24
Your options 24
Do it yourself 24
Get someone else to do it 25
Doing it yourself – first steps 25
New employee details 26
No P45? 26
Example: P45 27
Example: Starter checklist 28
Calculations 29
Benefits in kind 29
Record keeping 30
A quick word on RTI 31
Paper filing option 32
Final thoughts 33
Paying HMRC 33
Penalties 33
Statutory payments 34
Payslips 34
Example: Payslip 35
Other deductions that might be on a payslip 37
Pensions 37
Student Loan Deductions 38
Court orders and child maintenance 38
Paying someone for the first time – process map 39
Some important numbers 40
More help 41
Contacting HMRC 43
Accessibility 44
Glossary 45
page 4 Taking on a personal assistant – a basic guide • Contents
