Calling someone a casual worker does not settle their tax position. The actual working arrangement, payments and employee information determine what the employer needs to do.
Incorrect treatment can lead to unpaid tax, interest and penalties, even where the engagement is short.
Check status first
Establish whether the person should be treated as an employee for the engagement. Do not assume that an irregular working pattern makes them self-employed.
A worker returning for another assignment should not simply be treated as though their earlier work never happened.
Collect starter information
Obtain the details needed to process pay correctly, including previous-employment information or a completed starter checklist where appropriate.
Do not select a tax code merely because the person is described as temporary. Their circumstances and HMRC’s procedures matter.
Keep records and report
Record all payments and review whether PAYE registration, deductions and reporting are required. Low pay does not remove every payroll obligation, particularly where an employer already operates a PAYE scheme.
The official PAYE guide explains the current requirements. Special arrangements can apply to particular work, so check those directly rather than relying on an old casual-worker exemption.
Agree the treatment before the first payment and keep enough information to explain how it was reached.