nah it doesn't.
You phone the IR up and 2 days later a pack comes through the post.
For each person you submit 1 form to the IR the forms are provided and it takes about 1 min for the person to fill out.
You then start using the emergency tax code.
You then decide if you are doing it weekly or monthly. (would do monthly).
Total up what each person has earn't. Stick it in the column.
Then look up the first booklet and read across and you have taxable income stick it in the col for that. Next use the table in the monthly section and it will give you the tax. Then do the same using the NI booklet. It will give you employees and employers. Again stick into the col provided.
Then write cheque to employee for pay plus none taxable expenses and a cheque to the IR for NI and TAX.
Within about 2 weeks the IR will send you a tax code for the employees. Just start using that tax code instead of the emergency it all works its self out.
Takes about 10 mins per person every time you pay them. And that dosn't matter if you pay them 10 pounds one month and 3000 the next. Then at the end of every tax year you copy the last line in the working sheet onto a P60 and give it to the employee.
The working sheet that you use to fill out from the booklets is your audit trail. Or you can make a spread sheet up and use that instead to check the maths and then transfer onto sheets.
If the employee wants to go for a medical and you have agreed with them that they are paying you pay for the medical and deduct it off the amount to be paid before tax. If they want to go on a course and your vat registred you deduct the amount before VAT off the pay. Thus the person dosn't pay VAT and NI and tax and you don't pay the employers NI. And if you really feel nice you can factor in the amount you will gain off the employers NI contribution.
There really isn't any excuse if trades men can do it. A highly trained commercial pilot should have no problems getting to grips with it.
MJ