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fDesc[0] = "Basic PAYE Tools is a computer software package provided by HM Revenue &amp; Customs (HMRC) to help you run your payroll throughout the year.<br /> <br /> You can use this free tool to work out the tax and National Insurance contributions (NICs) for your employees in each pay period and, if you have up to and including nine employees at 5 April, you will be able to file your Employer Annual Return (forms P35 and P14) online. You can also use it to file your starter and leaver forms (P45 and P46) online.";

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