My client is a small flat management company.
In the past they have paid one of the residents/shareholders an annual fee of £1,800 for dealing with the day to day administration of gettting quotes for repair work, liasing with builders, paying insurance, the gardner etc.
This year the person undertaking the work also happens to be the company secretary.
I have heard that from 2013 new measures are going to be introduced to require "office holders" to have PAYE deducted at source. As company secretary she is an office holder but the fee is in respect of day to day general administration duties and not related to the fact she is company secretary. In this case do you think we need to set up a PAYE scheme ?