New clients staging date was 4 and half months ago and their declaration of compliance date is looming 1st April 2018. They thought their previous accountant has sorted things out with TPR and told them the client was not an employer for AE purposes.
They are a small limited company; husband and wife Directors; no employees. Should have advised TPR earlier that they are not an employer. Is it too late to do this.
If it is too late what is the minimum information they will need to include on the declaration?