PAYE is not my bag. However one of my self assessment clients has recently taken on a new starter. He was a director of his own company and has taken £4K as salary since 6/4/21. He will not take any further salary in this or future years but is still employed by his company and so has not issued a P45.
Client has asked whether Statement B or C on the new starter checklist would be most apropriate for the new joiner to tick. I'm thinking Statement B so he at least gets some personal allowance, albeit on a M1 basis to start with. Is this right or does the fact he's still effectively employed by his company force him into Statement C and no PAs to start with?