I have been using the services of a full time freelancer for about 4 months, paying him ad hoc for work he has been doing. He has been paid quite a lot but I haven’t had him officially on the payroll. He registered himself for class 3 NICs or whatever it is.



I now want to take him on as of 31 March 10 (as I can get some funding from a University for a 10 week internship). The P45 he would have in his possession therefore is not a true reflection of what he has earned lately.



Does anybody know what is the correct procedure, I don't want it to look like I was avoiding PAYE and NICs.



Thanks in advance for your help and time
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