During 2013-14 client previously employed spouse at £300 per month to help with admin. As she was the only employee with no other income, then no PAYE scheme was set up.
In May 2014 client employed an apprentice and a PAYE scheme was set up. Spouse has not actually been paid since the scheme was set up in May so we have not included her in the scheme to date. Client now wants to pay her backdated £300 per month to cover April onwards for her admin support. (She does actually help with the business). Obviously I have advised to pay it over couple of months but my question is what date should we put in the PAYE system as a start date?
The £3,600 for 13-14 has been declared by her to the tax credits people so we don't want them to think it is a new job starting now but also we want to highlight that she is new to the RTI returns.
We use moneysoft if it is relevant.