Registering as an employer: Employers are required to register with HMRC as an employer before they can start operating PAYE. This can be done online through the HMRC website.

Collecting employee information: Employers are required to collect certain information from their employees, such as their name, address, National Insurance number, and tax code, which determines the amount of income tax to be deducted from their pay.

Calculating and deducting income tax and NICs: Employers are responsible for calculating the amount of income tax and NICs to be deducted from employees' pay based on their tax codes and other relevant information. This is typically done using HMRC's online tools or payroll software.

Recording and reporting payroll information: Employers are required to keep accurate records of their payroll transactions, including details of employees' pay, income tax and NICs deductions, and other payroll-related information. This information must be reported to HMRC in the form of payroll reports, often submitted electronically through Real Time Information (RTI).

Making payments to HMRC: Employers are required to remit the income tax and NICs deducted from employees' pay, along with their own employer NICs contributions, to HMRC by the relevant payment deadlines. These payments are usually made electronically.

Issuing payslips and end of year forms: Employers are required to provide employees with payslips detailing their pay, income tax, and NICs deductions, and provide them with annual reports of their total pay and deductions, often referred to as a P60. Employers are also required to submit an annual report of their payroll information to HMRC in the form of a P11D, which includes details of any benefits or expenses provided to employees.