First Time Recruiters

HM Revenue and Customs

If you’re recruiting to your business for the first time, there are some things you’ll need to be aware of, particularly regarding tax and HMRC registration.

It's important to be aware of the HMRC requirements to ensure the correct levels of tax are paid in a timely manner. HMRC have developed a free online tool (external link) to support businesses with the process for registering a new employee.

There is also additional information available on the website, providing a checklist of seven steps a business must take in recruiting someone, from deciding salary to pensions.


ACAS have also developed a useful guide to support you through the recruitment process, from identifying the business need to interviews and beyond.

Page last updated:

September 14, 2020