I recently took over as Hon Treasurer of a small club. For historic reasons this is a limited company and is run by the Committee who are directors of the company.
At the AGM honoraria of £100 have been voted in the past to each of three members of the Committee, Secretary, Membership Secretary and Treasurer, and again all three are directors. It has occurred to me that RTI submissions should be made when the honoraria are paid, and we will need to register a PAYE scheme. This is assuming that the relevant office holders all have employment income from other jobs, which seems to be the case.
This is something of a bureaucratic nuisance and I want to be persuaded that RTI does not apply. Can anyone confirm my understanding or otherwise.