The number of staff provided at declaration will not match the number of staff in my PAYE scheme, does this mean that I have to account for the difference and, if so, where?

At declaration, you need to provide us with the figure for the total number of staff in employment at your duties start date. This figure may be different to the number of staff in your PAYE scheme. For example, if your PAYE scheme contains individuals who’ve left your employment but receive a pension, they do not need to be accounted for in the declaration.

Complete your declaration of compliance with The Pensions Regulator.