I am hoping someone can point me in the right direction. Client had one person on payroll who left 31 March 2021, so the scheme was recorded as ceased, effective 6 April 2021 (director has other income streams so does not draw a salary). NB I use Moneysoft.
However, roll on a couple of months and the Director has taken on an Non-exec role with a company based in Malta. This company does not run a payroll, so it has requested that the UK Ltd invoices gross and the UK Ltd to process through the UK payroll.
Does this create a problem, in that the client should be making the deductions? (as in need to apply the off-payrolling/IR35) If this is ok, is it possible to reactivate an existing PAYE scheme or do we need to register for a new scheme?
Thoughts and advise would be appreciated.