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?

Thanks.

Comments
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My understanding is that if a

jcace |

Agree with @jcace

zeofiles |

No RTI reports if... (all or none!)

DMGbus |
DMGbus's picture

Does no RTI advice apply if low pay staff are Co directors?

MGC |

@DMGbus

zeofiles |

HMRC webpage FAQs - 21 Sept 2012

DMGbus |
DMGbus's picture

What about kiddies?

Steve Holloway |
Steve Holloway's picture

Paper boys and girls

TomMcClelland |
TomMcClelland's picture

Do they even have NI numbers?

Steve Holloway |
Steve Holloway's picture

under 16s

stephenkendrew |

No requirement for NI Number

TomMcClelland |
TomMcClelland's picture

Definitive

AJBetts77 |

All staff earning less than LEL

TomMcClelland |
TomMcClelland's picture

That's what the OP was asking

Euan MacLennan |
Euan MacLennan's picture

Definitive answer on Paper Boys

TomMcClelland |
TomMcClelland's picture

@DMGbus

zeofiles |

Thanks for persisting Tom!

Steve Holloway |
Steve Holloway's picture

Thanks

Mister E |

FPS should include all payments to employees if scheme exists

TomMcClelland |
TomMcClelland's picture

EPS FPS FFS

Mister E |

Answer per Employers Helpline

jjoddiiee |

HMRC contradiction?

jcace |

Well when i attended HMRC's

jjoddiiee |

PAYE and need for RTI

Fedsupreme15 |