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Can I run payroll for employees under 18, or based in Scotland or Northern Ireland?

You can run payroll in the same way for anyone who is eligible in the UK, including under 18s, regardless of where in the UK they’re based. However, your company must be registered in either England or Wales. 

If you're ever unsure about a Northern Ireland or Scottish employee’s tax code, simply wait for HMRC’s notification with the correct information. Then we’ll automatically apply the code and keep it up-to-date for you, if you set this up.

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