Ok, I said I wouldn't do payroll, but now I am. I have a client who wants to employ his son. The boy is 22, and has no other employment. He will be employed for 20hrs a week at NMW.
From my calculations that takes him over the LEL and therefore my client needs to register as an employer. But the boy doesn't make enough for either to need to pay anything.
I assume all the normal returns will still be submitted to HMRC but they just don't take any cash, am I right?
You would need this page that they seem to have done their best to hide : http://www.hmrc.gov.uk/tools/payinghmrc/no-quarter-payment.htm
(or the monthly version of it).
However, assuming that the father still comes under PAYE then the company would still be making payments so you would just use the normal payment methods with no need to file a no payment due notification.
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Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
