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?
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