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?
- Payroll experience for beginning AAT student 95 1
- Providing registered office address to clients 58 1
- Share premium or Directors Loan 757 31
- Enquiry into tax return - how co-operative would you be? 375 8
- Halloween - do you celebrate it? 1,434 47
- Interest on HMRC contract settlement 174 3
- Goodwill gesture for providing work 453 12
- VAT reconciliation and VAT return on Sage 126 3
- What would you do in this situation? 192 5
- Filing a P87 (professional fees) before year end. 145 2
- Recommendations for payroll/AE software? 619 13
- More HMRC on gov.uk 650 11
- Rollover relief - when does gain crystallise in this situation? 100 1
- Offshore company transferring assets to a UK individual. 348 14
- Interest Free Loan - Salay Sacrifice? 249 4
- Research and development - repayment timescale 222 5
- Sole trader hid directorships. 412 6
- NOVA 558 1
- Clearing payments on account/ Sage 50 282 10
- Regional Development Grant 132 4
- Bonus Bonds 394
- Insolvency and whistle blowing 384
- Transfer of funds into recently set up company 296
- TPR imposes first penalty notice fines 261
- Box 8 VAT Return - deposit payment 188
- Husband proposes to buy the car as Director unable to acess finance 187
- Company Car Lease 161
- Finance Lease 158
- Form 42 151
- Demerger Reserve 132