With an identified off-payroll worker and their 'deemed payment', what is considered best practice when processing through a payroll system?
Deemed payment is processed through payroll, attracting necessary Tax and NI, with the net amount paid to the PSC bank account via a normal BACS payroll run. FPS is submitted with all the usual fields as with a 'normal' employee.
Deemed payment is processed through the payroll, attracting necessary Tax and NI. The net amount is then offset with an exact amount net deduction, to zeroise the payslip. The net amount is then used to pay the invoice, with FPS submission showing deemed payment, Tax, NI, but a zero net figure.
Same as with scenario A, but instead of paying via the normal payroll BACS run, the net amount is paid outside of payroll. FPS contains same information as scenario A.
I'm asking from the perspective of what the HMRC will want to see on an FPS submission when the deemed payments are processed for off-payroll workers.