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.
- Flat Conversion Allowance 55 1
- Practice management 142 1
- Watch out self-assessment scam e-mail 211 4
- Conversion from UK GAAP to IFRS 82 1
- IHT and cash gifts 57 1
- Childcare voucher schemes 134 7
- Clothing 158 4
- VAT registration transfer 149 3
- Previous auditor threatening to sue our firm for unpaid fees 576 30
- Sponsorship & VAT 86 1
- CT/CO'S HOUSE DATES ALLIGNMENT 100 2
- Director drawings 395 31
- IRIS opentax login problems?! 323 3
- Online Payroll with Auto Enrolment 95 1
- HMRC SA302s 204 3
- What does the "K" signify 433 7
- Director or self-employed 152 1
- The Copyright Licensing Agency 127 3
- Reporting foreign income in Self-Assessment Tax Return 142 3
- What sectors to target? 204 7
- Form MR01 (Particulars of a charge) - does this need to be filed if you remortgage with the same lender? 905
- Underpaid VAT assessment and relation to SATR 610
- Did you realise Google will not patch android exploit ... 578
- Latest phishing scam 531
- Cashback for opening business bank acct = trading income? 378
- Corporate LLP with 30 June Year end - How to record on SA800? 343
- Auto Enrolment Questions Answered 281
- Loan benefit after person ceases as director/employee 199
- Capital allowances in first basis period 188
- Sabbatical payments 175