MANAGEMENT COMPANY DIRECTORS AND RTI

MANAGEMENT COMPANY DIRECTORS AND RTI

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As I understand it all directors must be included in returns via RTI PAYE legislation even if they do not and will not

receive any remuneration from any company they represent (eg residential property management company).

Do we have to now register the company as PAYE employers and get into the whole RTI swamp simply because

the company must have an appointed officer even though HMRC accept that the company is non-profit and has no

need to file Corporation Tax returns for the forseeable future?

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By AJBetts77
20th Feb 2013 16:55

MANAGEMENT COMPANY DIRECTORS AND RTI

As far as I can tell you do not need to register for PAYE or get involved with RTI - until and unless the company makes payments classed as wages or salary to the Directors - or anyone else for that matter.  As soon as the company makes any sort of remuneration payment, other than dividends, then you will have to register - even if the payment is below the LEL.

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Euan's picture
By Euan MacLennan
20th Feb 2013 17:47

No

You do not need a PAYE scheme and hence, do not get involved with RTI if either:

the company pays no salaries to the directors or anyone else, orthe company pays salaries of not more than the NI LEL to directors or others, none of whom has another job or pension and hence, does not need to have any tax deducted from their salary.

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