PAYE registration, RTI penalties

PAYE registration, RTI penalties

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A new client (one man compnay) has been paying himself 450 PCM for 15 months, no PAYE scheme registered, no RTI filings.

He will shrtly increase his salary to 671 PCM, register his PAYE scheme, and commence RTI (via me). 

Should he have filed RTI for the period he was below the registration level, if so how would he do that given he does not have a PAYE registraiton number?  (I can't seem to find clarification on HMRC websistes)

If he should have filed, will he have to pay penalties for 15m even though HMRC is not out of pocket for tax or NI, and they advise on their public website that the scheme did not need to be registered.

Thanks for your help!

 

 

Replies (2)

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By SteveHa
28th Oct 2016 11:39

On £450 pcm there would have been no reporting requirement unless he had other employment income. He's in the clear.

Thanks (1)
By Duggimon
31st Oct 2016 09:57

Incidentally you ought to work on your website searching skills because if you type "when is a PAYE scheme required" in to google then the first result contains the answer to your question in the second paragraph.

https://www.gov.uk/paye-for-employers/paye-and-payroll

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