Client not made Employer return but PAYE/NIC is zero
A new client has set up a company, and in the first year their bookkeeper went down the dividend/salary route, and they paid a £20k dividend plus a £5k Salary, however they did not submit employer year end returns for the first year, they made no submission as they didnt think they had to as they were paying below the threshold and no paye/nic was due. In fact I dont think they registered with HMRC as an employer until year 2.
They have now registered as an employer, the only employee is the director.
Where they hadnt registered they did not recieve the filing reminders, Im trying to find out what the penaltys/fines will be with a zero liability.
Can anyone confirm.
Thanks in advance.
- How could I be identified for VAT purposes in UK? 388 6
- IHT dilemma 1,141 17
- Tax return software for remote working 208 3
- Recharge for private use of a company car 329 7
- Are clients getting more stupid? 1,176 19
- CGT 318 14
- Problems with Sage 50 Payroll v21(2015) pension module 303 1
- Interest paid to non-UK company - Deduction 95 2
- Accounts production software license expiry & possible alternatives 254 5
- Compliance check 485 13
- sole trader accountant 748 14
- Entrepreneurs Relief 389 15
- Capital Allowances and Building Improvements 598 21
- More AE! 478 11
- How to classify an asset 138 3
- Ceasing in membership of ATT 269 2
- when a charity makes a donation.... 171 4
- EU eservices VAT change imminent 117 2
- Statement of turnover template 181 4
- CGT 114 1
- Auto enrolment excuses 1,068
- Feedback on accounts production software for IFRS 776
- Add T&Cs to Sales Order in Sage 456
- Digita Hosted Software 277
- Call Centre Data Costs 246
- Are any of you agents for doctors? 212
- Credit where credit's due....... 204
- Buying goods in US and selling them to company in US 196
- Married Couples Allowance wasted? 180
- Director phone costs 138