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Start Employment

Helping people start work with the right tax and National Insurance arrangements in place.

Department

• HM Revenue & Customs (HMRC)
Administers the Pay As You Earn (PAYE) process, maintains National Insurance (NI) records, and ensures correct taxation of employment income.

• Department for Work and Pensions (DWP)
Maintains National Insurance number records.

• Home Office (HO)
Conducts right-to-work checks where immigration controls apply.

 

Intent

To enable individuals to start employment in the UK with correct tax and National Insurance arrangements in place from day one, ensuring compliance with UK tax legislation from the outset. 

Interaction

When an individual starts a new job, HMRC ensures they are registered correctly for tax purposes. The employee provides starter information, including their National Insurance number, which enables HMRC to issue the correct tax code. Employers operate PAYE and submit earnings and deduction details to HMRC through Real Time Information (RTI) from the first payment.  

Responsibilities

  • Guiding new employees to complete the Starter Checklist accurately 

  • Verifying personal details, including identity and National Insurance number 

  • Identifying missing or incorrect NI numbers and directing individuals appropriately 

  • Ensuring employers are registered to operate PAYE and receive tax codes 

  • Supporting the processing of RTI submissions for pay, tax, and National Insurance 

  • Helping employers understand PAYE responsibilities and reporting requirements 

  • Identifying potential errors or suspicious information to prevent fraud 

Collaboration

Organisation / Body 

Role or Linked Process

Department for Work and Pensions (DWP) 

Maintains National Insurance records used by HMRC 

Home Office 

Conducts right‑to‑work checks where immigration permissions apply 

Local Authorities or education bodies 

Involved where employment interacts with apprenticeships or training schemes