There’s no legal requirement to provide an employee handbook. However, it can be useful for both you and your employees if you do provide one.
As an employer, you’ll need to provide your employees with a range of both statutory and non-statutory information. This includes things like your company’s grievance and disciplinary procedures, holiday entitlement, sick leave procedures, flexible or home working policies, equal opportunities policy and bonus structure. You may also want to provide some general information about your company’s structure, ethos and objectives, for employees to refer to.
By including all this information in the form of a handbook, it makes it quicker and easier to provide this to new employees, and to update the information periodically.