No PAYE Scheme-CIS Tax Suffered

Claiming CIS repayments but no PAYE Scheme

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I have been speaking with a client who is running a Limited Company that has suffered CIS Tax 2015/6 but doesn't have a PAYE Scheme set up and therefore made no EPS subissions during that period.

How can the tax suffered be reclaimed if they have no PAYE scheme running? 

If possible, how far back can a PAYE scheme be set up?

 

Replies (6)

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RLI
By lionofludesch
20th Jul 2017 15:31

Afraid you'll have to open one.

Would your director client not be better advised to take a salary ? Does he satisfy his NI requirements elsewhere ?

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Replying to lionofludesch:
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By MaryTK2
20th Jul 2017 15:50

So, am I understaning correctly?, would have to backdate registration for PAYE and submit a nil EPS for 2015/6?

His salary is minuscule, but that is a point that has to also be addressed. NI class 4 payments weren't due and none have been paid!!

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By Matrix
20th Jul 2017 16:08

Oh dear, a Director does not pay Class 4. Does he have an accountant?

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By MaryTK2
20th Jul 2017 16:28

Typo! Class 1

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By andy.partridge
20th Jul 2017 16:29

Shirley you mean Class 1.

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RLI
By lionofludesch
20th Jul 2017 16:31

Well, if he's not reporting his salary, he definitely won't be getting an NI record, that's for sure.

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