Directors salary below NI threshold

corporation tax and PAYE

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If the only director of a company pays themselves a salary below the NI threshold for that year, do they need to register for PAYE? On the company tax return (corporation tax) does this salary get entered as staff costs?

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RLI
By lionofludesch
27th Feb 2017 13:28

Below £112 ? No - if there are no other employees.

It's still Director's Remuneration.

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By JCresswellTax
27th Feb 2017 14:08

Have you ever looked at a CT600? Are you the company director trying to do this yourself?

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By Matrix
27th Feb 2017 14:51

Yes they do if they already have another employment/pension.

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