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.
- Microsoft One Drive 192 5
- Accounts Package 193 7
- Question about VAT Group Registration 94 1
- Employee leaving mid month and Payroll Manager 636 18
- Not a question but made my day 543 13
- Does reputation of a tax agent affect likelihood of a HMRC audit 199 3
- Reclaim VAT charged by US company 261 3
- Travel expenses for director - flight 361 3
- Repayment of Share Capital 390 8
- VAT on property 106 1
- To make a claim against my PI insurer 254 4
- PPR ELECTION 306 9
- Late night meals self employed 353 2
- Auto enrolment pension scheme set up 416 9
- EBT Self Assessment Return 268 1
- Is there a way around new dividend tax changes? 2,839 18
- Vat Exemption moving to a partnership 123 1
- Is it okay to make full time drivers self employed? 1,876 25
- Audacity 1,224 21
- 2014/15 Forms P11D and P11D(b) 263 1
- NHS finance professionals 572
- Auto Enrolment and Foreign employers 377
- Foreign Pension Contribution 346
- Fines for late submission of the RDR 329
- Employee's statement of sickness (SC2) form - no longer available as downloadable pdf 310
- vat gross profit percentage margins 307
- Pre Season Invoice dated September how do you treat the VAT as not due until May 16 283
- SWAT AML v Anti Money Laundering Compliance Plus (AMLCP) 251
- Thinning income 229
- Does pension term assurance count for unused relief purposes? 203