late payroll registration

late payroll registration

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Client has just informed me he has taken on his first employee and the first pay date was 8 Aug.  What are the implications of late registration. Small employer so no penalty for late paye submissions.  Any other potential penalties lurking around? Many thanks

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Euan's picture
By Euan MacLennan
20th Oct 2014 11:16

How did he calculate the PAYE?

Was it just nudge, nudge used fivers in the back alley?  You might have to consider grossing up if the client did not deduct any PAYE.

Or was the employee paid less than £111 a week and had no other job, so no deductions were due?  If the latter, the client does not need a PAYE scheme.

If paid £111 or more a week, a PAYE scheme is definitely required, so don't add to the delay - register now with a structured e-mail (answer the initial questions and when you get offered "Other ways to register", click on "filling in an online form").

I am not aware of any penalties that would be applied.

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