Has anyone heard whether HMRC have decided how to deal with small companies whose only employees are directors with no PAYE/NI to pay but are receiving a salary each month? Are they really going to have to submit their payroll every month under RTI? I was on a course before the summer and was advised that this question had been put to HMRC but I haven't seen anything further about it.
This could have a big impact on many of our clients who engage us to complete their end of year Employers Annual Return but as they receive the minimum directors salary require little payroll assistance during the year. Don't think they will be too impressed with having their fees increased for us to press a button each month end! But it is all additional time.
Any useful advice welcome.