Hi, I have been doing the weekly payroll for a pub - whilst my area of expertise is VAT and bookkeeping, the payroll was something I hadn't done for 20+ years!
Anyhow, the employers CD Rom is easy and most of the payroll stuff came flooding back to me..... however, I have a dilemma - the landlady has just given me a P45 for someone she took on in February! (that I was unaware of)! She does have other casuals that I don't know about, and as along as she has p46 and they've ticked boxes A or B and they earned under £95 p/w I suppose I don't really need to know about them.
The landlady now wants this employee to be paid on the payroll. She probably hasn't earned any more than £90 per week and has no other job. Would I be able to put her on from week 1 and be covered for last year via a p46? The p45 states 647L as tax code, having left in Sept 09. She had only earned about £3k.
Having successfully submitted the p35 and p14's I thought last year was dealt with.
Well officially you should get client to declare all these payments. If the employees had no other earnings and were not signing on the dole then there will be no further tax /nic to pay if all below the threshold and the client can legitimately claim the wages against taxable profits. This is far better than making a report under mlr rules!
If, of course, you knew nothing of all this it would be easy in ignorance to just add the employee from week 1 having got the employee to sign a P46 and run the payroll retrospectively.
