This is a freeview 'At a glance' guide to taking on a new employee: which PAYE code do I use?

1. Ensure that your employee completes a PAYE starter checklist. This ensures that you have all their personal details as well as details of their previous job and know whether to make student loan deductions.

2. A new employee who has left previous employment should also provide a P45 which contains their previous tax code. You may be able to continue using this tax code: see PAYE Codes: starters/leavers & 0T codes.

3. If an employee has not provided a P45 or a starter checklist you need to double-check which code: see PAYE Codes: starters/leavers & OT codes.

4. If you are employing people who are Welsh or Scottish taxpayers, their code should carry a C or S suffix. See Understanding your tax code.

5. If a code looks wrong contact HMRC: Employers: how to confirm an employee tax code


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