A have a client, sole director/owner of a limited company. The client attempted to set him-self up on PAYE and pay himself a salary of 6,500 a year.
Client has not filed PAYE submissions for months 11, 12, 1, and 2 (Different tax years. One that has just passed and this one.). I appeared nothing was paid out in terms of salary for months 11, 12, and 1. However, in the bank statements I see a bulk payment of 2,166 with the refer FEB - JUN.
Director set himself up on monthly payroll. I am assuming that the individual submissions would need to be made accordingly, or would it be OK to zero-out the previous period and treat this as a payment for one period.? Penalties seem to have accrued due to late filing.