RTI and Paper boys!
Just looking through the HMRC powerpoint slides on the introduction of RTI.
All employees have to go on the payroll. Even those under the LEL. The HMRC expert said that even Paper boys have to go on - NI No. is not a mandatory field.
Will this see the end of Wife's wages up to the LEL being put through by accountants retrospectively?
One of the stated aims of HMRC is for RTI to lessen the Tax Gap. It'll certainly do that.