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When starting a business in the UK, the tax issues discussed in UK2.8.1–UK2.8.6 need to be given careful considerations.

In addition, if the business is to employ staff there are various matters that must be dealt with:

1. Ìý

   •ÌýÌýÌýÌý ensure that various legal requirements are met, including ensuring that the workplace is safe and accessible, obtaining employer's liability insurance, offering at least the statutory minimum holiday entitlement

2. Ìý

   •ÌýÌýÌýÌý register as an employer with HMRC and set up a pay as you earn (PAYE) scheme with HMRC which allows the employer to deduct UK income tax and UK national insurance contributions (the UK social security contributions) from the employee's pay and transfer this to HMRC. For details of the PAYE regime, see UK1.6.1. Registering as an employer is discussed in Tolley's Global Mobility: Employment Taxes (Europe), United Kingdom 5.1

3. Ìý

   •ÌýÌýÌýÌý ensure the national minimum wage (NMW) rules are met. See the GOV.UK website

4. Ìý

   •ÌýÌýÌýÌý ensure that the employer's responsibilities for a workplace