A common question I'm sure but HMRC seem have removed their FAQ's from the website.
I have a small number of clients with 1 or 2 employees paid under LEL and no tax deductions. However they have a PAYE scheme as in the past they have paid the odd bonus which put them over the LEL for that month so needed to register.
My understanding is that as all under LEL no RTI reporting requirements, BUT do they still need to do monthly nil returns as they have a PAYE scheme?
There is a PAYE scheme number so I assume HMRC expect something from the client under RTI. If nothing submitted HMRC will look to close the scheme (?) but I don't want them too.
Anyone know the answer to this?