If you are thinking of employing someone in the near future there are so many issues to consider;  can you afford it? Can you continue to afford if even if they take longer than expected to get up to speed?  There are the HR and Employment Legislation issues to consider.  Also if you currently have employees how will they fit in with your existing staff.  A new person can completely change the office dynamics.  Then there are all the tax issues to consider and they can be complicated, they can be expensive and, if you don’t get it right they can be very expensive. The link below provides some useful information.

http://www.hmrc.gov.uk/courses/syob3/employer/HTML/employer_menu.html

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