This workbook explains the how, what, why and when of basic payroll procedures, covering the essentials of payroll. Questions at the end of each section assess how well users are absorbing the information. Answers are provided. As well as being a workbook, the bookprovides essential information that users can keep referring back to. The easy-to-use flowcharts show the questions to ask when faced with a complex problem, such as which rate of tax to apply. Using the book should familiarise users with the official forms of the Inland Revenue, which can seem daunting at first. The workbook contains model forms and shows, section by section, what the Inland Revenue requires practitioners to report and how to ensure accurate information is supplied.