How do I register a UK payroll scheme for an overseas company?

You need to register as an employer with HM Revenue and Customs to have a UK payroll scheme for overseas company in the UK.

Payroll can be run monthly, which is usual in the UK, or weekly.

As part of running a payroll scheme you are responsible for collecting payroll taxes (PAYE and National Insurance) from your employees’ salaries.

Rates of PAYE and National Insurance change regularly. Other deductions that can be collected through payroll, if applicable, are Student Loan repayments and pension contributions.

In addition, you will also need to pay Employer National Insurance which is based on your employees’ salaries.

For further information on setting up or processing a UK payroll, see this Simple Guide to Operating a UK payroll for overseas companies. Alternatively email: [email protected].