No PAYE scheme
We recently took on a long established shop as a client. The business is unincorporated and has one part-time employee.
For the last few years this employee has been paid weekly at a level between the LEL and the ST/PT so no PAYE has ever been due to HMRC.
We now find that no PAYE scheme has ever been operated so the employee has no contributions record.
There is no loss of tax to HMRC but what size penalties will be levied if the client files P14/P35s for the missing years?
Does anyone have recent experience of this type of problem?
- Bookkeeping Rate of Pay 2,660 38
- How to claim relief under a Double Taxation Agreement 284 6
- Tax implication on superannuation 177 3
- What's the Barmiest Reason A Client gave you for going? 2,550 25
- GRNI - Normal Balance 65 2
- Entrepreneurs Relief, and then new company 207 3
- Portuguese Resident having a UK Limited Company 219 8
- Tax Fines - HMRC 811 13
- Taxi Drivers Cost of Sale 96 2
- Is Xero payroll as rubbish as I suspect it is? 1,296 24
- VAT - Check on clients business 907 37
- Second Limited Company 116 1
- Digital tax accounts - what do we expect? 492 10
- Private doctors - Ltd company vs partnership 290 8
- Probate services 367 7
- Annual to At Least Quarterly 493 20
- trading losses allowable? 758 14
- Post AAT? 689 3
- Small amount of untaxed royalties for someone outside SA 141 1
- Treatment of valuation fee for IHT. 194 2