About this Guide

Explains the tax responsibilities of anyone who employs staff. We will send you a copy of this guide when you register with us.

When to use this guide

Using this guide will help you fulfil your responsibilities as an employer.

If you have anyone working for you, it is your responsibility to make deductions from payments you make to them, as well as giving information to us.

We explain what you are required to do, and what happens if you do not comply.

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