A Ltd co client of mine is a subsidiary of an Irish company (who is not a client). The UK company is registered for PAYE and has historically employed the UK based sales staff although they haven't had any staff for about a year.
They however have taken on a new staff member in the UK and want us to do the payroll. But they have written the contract of employment between the employee and the Irish company, not the UK entity.
Can the UK subsidiary add her to their PAYE scheme or does the contract need to change to reflect the UK entity and not the Irish one? If the contract can't change does the Irish entity need a PAYE regsitration?