I'm a sole practitioner and up till December of 2014 I had one member of staff(S) in addition to my wife working as accounting technicians. S retired in December but as I had a PAYE scheme in place I received correspondence from The Pensions Regulator advising that my staging date was 1st February 2016. As my wife earns well below tax and NI thresholds do I need to go through the rigmarole of completing a Declaration of Compliance or do I just write to The Pensions Regulator explaining the current situation?
17th Jul 2015
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