At last, the long awaited penalties for month 12/quarter four have started to arrive with employers and agents, writes Kate Upcraft.
I have lots of one man band payroll clients and process an annual salary of £10600 (10k in 14/15) to take advantage of the ER's NI relief.
The introduction of Real Time Information (RTI) has had a considerable effect on businesses and their Accountants.
I’m a trusting soul, so when I was told by HMRC that the April Employer Bulletin would clarify what the PAYE penalty regime is now, I believed them.
Do you have to make RTI returns each week/month for 1 man band companies? These directors' returns are nil returns mostly as they do not have any NI and payroll liabilities.
Our client has a pub and pays staff in cash at the end of each shift from the till. So we have been filing weekly RTI in accordance with the rules.
Straight from the coalface this one. An ethical issue we may all need to consider once penalties for small employers kick in next month.
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