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Step 3. Declare your compliance

Start your declaration as soon as possible, you must complete this within 5 months of your duties start date.


Even if someone else has helped you with your duties and may even be completing the declaration for you, it is your legal duty to make sure that the declaration is completed on time and the information entered is correct. If not, you may be fined.

If you have all the relevant information to hand it can take as little as 15 minutes to complete your declaration. To help you do this you should use the declaration checklist which shows you all the information you’ll need and where you can get it from.

You can only start your declaration of compliance when you receive your letter from us, as you’ll need your letter code and PAYE reference.

What happens if my staff aren't in a PAYE scheme?

If your member of staff earns £120 a week (£520 a month) or below, HMRC may not require you to set up a PAYE scheme. When you start paying a member of staff more than £120 per week, you must set up a PAYE scheme with HMRC. After you set up your PAYE scheme, we'll write to tell you to complete your declaration of compliance by a specific date.

If you do have a PAYE scheme and wish to complete your declaration of compliance before we write to you, you can contact us to arrange it.

What if my circumstances change?

You must also monitor your staff’s age and earnings each time you pay them (including new starters) to see if you need to put any of them into a pension scheme.

Read more about your ongoing duties.

Start your declaration now

You have a legal duty to complete your declaration of compliance to tell us how you've met your duties.

You will need your PAYE reference and either your letter code or your accounts office reference number to get started.

Start your declaration now