Hi, if there is 1 employee and they're paid under the LEL I know that if starter checklist c is chosen (another job or pension) then a PAYE scheme is needed.
I've been advised by 2 tax helplines and HMRC employer helpline that also if b is chosen (Now my only job but since 6th April I've had another job or received taxable JSA, ESA or Incapacity benefit) then a PAYE scheme will also be needed.
Could anybody please point me to any legislation or guidance which supports this? (I know that expenses or benefits trigger a PAYE scheme, but I think this means benefits in kind).
If this is correct, are only the 3 taxable benefits mentioned on the form relevant, and no other taxable benefits? - I can't find any guidance on the need for a PAYE scheme which mentions them.