The company has PAYE scheme. A new director joined the company, he will not take any salary from the company. Will a nil full payment submission still need to be filled for him on regular basis under RTI ?
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In essence, yes, if he's the only employee. Although it'll be an EPS rather than FPS. Obviously in this situation, I'd think about closing the scheme.
If he's one of many, no. So long as you don't "enrol" him as a starter.
The question could be construed in two ways.
I agree that if no-one is being paid by the company, a nil RTI return will be required each month - either an EPS if he has not been reported as a starter on the payroll or an FPS if he has. Most payroll software will automatically include the appropriate flag on an FPS for any employee not paid in the month and if there are other people being paid by the company, I would record him as a starter on code BR (assuming that he has another job) and include him with nil pay on the FPS.
Just to be clear, there is no requirement for a separate RTI submission for the new director alone, just because he is unpaid.
