HM Revenue & Customs (HMRC) provides a Simplified PAYE Deduction Scheme for employers.
The scheme is aimed that those who employ personal and domestic employees such as nannies, gardeners, cooks etc, however it can be used by any small employer provided that taxable pay does not exceed £160 per week (£700 per month).
Lnks: the Simplified PAYE Deduction Scheme Employer Pack contains the information small employers need to operate this scheme.
