Director salary below LEL, what to put on SATR as PAYE reference

Director salary below LEL, what to put on SATR...

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One of our Limited Company Clients pays their director below the LEL and as such, has not registered a PAYE scheme with HMRC.

He now has to complete a SATR and needs to declare the earnings he has earned from the company on the return.  You can't file an electronic return without completing the PAYE reference.  Has anyone else had this issue? and if so, how do you get round it?

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Chris M
By mr. mischief
18th Dec 2011 15:36

Quite common - use this ref. 000/N

000/N

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By User deleted
18th Dec 2011 16:31

What about BIK's

A P11D may be required regardless of income levels for a director?

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