I am just taking on a new Ltd company client.
There is one director and shareholder. Her husband was an "employee" from September to Decemeber with wages paid. However, there was no PAYE scheme set up and no RTI submissions have therefore been made.
My first thought was that it's too late and that the salary paid to the husband should be shown as dividends instead for the wife.
However, can I go back and submit the Septemeber to December payroll once the PAYE scheme is set up this month? I know there may be 4 months of £100 penalties but this may actually be favourable for the corporation tax saving and the employee having earnings.
Is it possible to go back and file RTI submissions late for a period where no PAYE scheme existed?