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A charity trustee is getting paid now PAYE needed?

Charity needs to register for PAYE when trustee is getting paid now for services?

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Good morning all

A chrity client is now paying her trustee for services over and above normal trustee duties about 250-300 a week dependeing on hours worked.  The charity comminsion already allowed it so nothing  to worry about that side. The trustee board is agreed etc.

The question: Is it time to register the charity for PAYE, this trustee being the only person getting paid "employee"?? or let her do her own taxes, raise invoices? as the turstee is mostly managing the charity extra work when required apart from her usual voluntary work.. 

https://www.gov.uk/government/publications/trustee-expenses-and-payments...

Thanks

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By WhichTyler
11th Sep 2019 11:48

Depends on the employee/contractor status tests as usual.

But from what you have said, as they are 'managing the charity' on an hourly rate rather than providing specific professional services (like a lawyer trustee being paid for providing legal advice), it looks likely to be employment to me

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By Payrollgal
11th Sep 2019 14:24

Agreed

Would recommend using HMRC's CEST tool - whilst there is a lot of dispute surrounding the answer it gives, provided it is answered truthfully and the response is printed and kept, HMRC will accept that result as being correct.

https://www.gov.uk/guidance/check-employment-status-for-tax

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RLI
By lionofludesch
11th Sep 2019 18:35

I vote employee.

But detailed information is scarce.

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