RTI - all employees below LEL but PAYE scheme
A common question I'm sure but HMRC seem have removed their FAQ's from the website.
I have a small number of clients with 1 or 2 employees paid under LEL and no tax deductions. However they have a PAYE scheme as in the past they have paid the odd bonus which put them over the LEL for that month so needed to register.
My understanding is that as all under LEL no RTI reporting requirements, BUT do they still need to do monthly nil returns as they have a PAYE scheme?
There is a PAYE scheme number so I assume HMRC expect something from the client under RTI. If nothing submitted HMRC will look to close the scheme (?) but I don't want them too.
Anyone know the answer to this?
- Increasing the personal allowance: A top priority? 510 20
- Administrative restoration 74 1
- VAT, vans, sole traders and business use. 1,605 13
- Bereavment payment 114 3
- Double tax treaty Italy and UK 106 1
- Anyone Heard of This Outfit? 1,126 7
- Can anyone advise on the best VAT Scheme to change to? 280 4
- Apologies for reposting this but first post was on Friday afternoon! 356 2
- CT600 Computations - Company Tax Return help 1,300 14
- Sage Bank Reconciliation 161 2
- Companies House incorporation service 359 12
- Factors affecting tax charge FRS 19 (marginal rate) 84 1
- P35 and Service Company questions 161 3
- VAT chargeable to conference attendees 201 6
- Is Accountancy Becoming like an Insurance Policy 221 1
- Long period of account for Corporation Tax 279 7
- Flat Rate VAT and EU sales (Non VAT) 148 3
- NIC £2000 Allowance - Care Support Worker 159 3
- Share Capital 141 2
- Trading income or not? 206 1
- Xtuple 550
- Qtac payroll for bureau 377
- Confused - Professional Association a Mutual trader, or not? 321
- Industrial & Provident Societies 315
- Why would HMRC offer to close an investigation by contract settlement 297
- CIS schemes 225
- Domain name sale and limited company 206
- Director legal fees in loose connection to the company 191
- Investment 188
- Italian friend wants to set up a UK company to reduce taxes 180