Do I need to register payroll?

Do I need to register payroll?

Didn't find your answer?

Obviously he will have nill returns for payroll but would he have to register with PAYE anyway?
Can anyone tell me when you have to register for payroll?

Thank you for any replies
Colin

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By AnonymousUser
20th Sep 2004 18:10

I suspect that technically
you still need to complete forms P46 on which the employees sign a declaration to the effect that this is their "only or main job". Otherwise every £1 is taxable, even though below the NIC limit.

You don't submit the P46 forms anywhere, just keep them for inspection.

Might be worthwhile registering for payroll, and paying just enough in one week to trigger a miniscule NIC charge (then you would have to submit the P46s), register to file P35s electronically and then pocket the kickback.

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By AnonymousUser
20th Sep 2004 14:13

Think No
AFAIAA the answer is registration isn't needed until LEL is exceeded and there is a reporting obligation viz NI.

NB1 - if the 14 year olds are family, starting a payroll may be a good way of disproving a IR "this-is-really-pocket-money" attack.

NB2 - check legalities on employing 14 years, AFAIAA there are restrictions on working hours.

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