HM Revenue & Customs

Employee and tax year


An employee is anyone to whom you pay money in return for them working for you under a ‘Contract of Service’ which can be written, spoken or implied.

For example, by the simple fact that somebody works for you and you pay them, they are your employee. An employee can be full-time, part-time, casual or a director.

Tax year

The tax year runs from 6 April to the following 5 April each year. For example, 6 April 2014 to 5 April 2015.