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?
- Amazon Fees, Sage VAT/Tax code T20? 120 2
- Prefer to start accepting Online Card Payments 103 1
- Disengaging a client who uses our office as a registered office address 887 25
- How long are you on hold- IRIS Payroll 218 7
- Childcare vouchers and final month payroll Qs 124 3
- Stopping trading and de-registering for VAT 251 7
- New Email Extensions 131 1
- SA302 199 3
- Scottish independence - what happens to HMRC? 1,089 56
- Are HMRC cutting out Agents in tax investigations? 273 2
- Dental practice incorpration 124 1
- Audit rules 161 4
- Go Cardless 278 8
- business entertaining deductibility 146 1
- Self assessment tax arrears 172 2
- R & D 109 3
- Shareholder/Directors termination payments 90 1
- Can anybody help withe the RTI end of year process? 184 3
- Payroll software with annual pay period? 166 1
- New Business Registration 222 5
- Xtuple 502
- Qtac payroll for bureau 336
- Confused - Professional Association a Mutual trader, or not? 284
- Industrial & Provident Societies 277
- Mehjoo 221
- Data transfer from Sage Line 50 to VT Transaction+ 221
- New strategic report 173
- Domain name sale and limited company 160
- South African Government Pension 156
- CIS schemes 154