HeavyMetalMike
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Setting up payroll for 2017/18 -likelihood of pens

Setting up payroll for 2017/18 -likelihood of pens

I nearly thought the Jim100 question was identical, but that's last year.

My H&W partnership have paid their son and daughter for actual work in the business. Small sums, mostly below LEL - ish!

Given that one son is likely to move to The Smoke later this year and start a proper job he will probably want a P45. We could start PAYE from April 2017 then file three months late. What is likelihood of late filing penalties? Or we could, erm, start this month.!? Cos I won't be telling my client to do a whole year's late (work was done and paid in 16/17 too).

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18th Jul 2017 10:33

"Small sums, mostly below LEL - ish!"

One payment over the LEL triggers the requirement to register for PAYE and file monthly RTI returns for all subsequent payments to staff. What do you want us to say? It's OK - mostly - ish? It is up to you. Backdate the PAYE registration to the month in which the LEL was first exceeded or condone the omission to register.

"Given that one son is likely to move to The Smoke later this year and start a proper job he will probably want a P45."

Why would he want a P45? If he doesn't have one, his proper employers will get him to complete a form P46 on which he is required to state whether this is his first job since 6th April or he has had a previous job, but his proper job is now his only one. Up to him how he answers that. If you are prepared to overlook the failure to register for PAYE at the right time, it seems a lot of trouble to register now just to produce a P45 which is not necessary.

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18th Jul 2017 22:49

Thank you Euan. I consider myself thoroughly told off. Luckily it was May 17 (not 16/17 at all) when lel was breached.

So, please, is it probable or minimal chance or in between that Hmrc will charge for late rti filing. As my experience of these penalties is only where a scheme was already in place, followed by repeated non-filing.
Many thanks

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