Hi all i have a client who owns a pub who over the last year has paid staff without putting them on payroll so there are dome staff on payroll and some who are not. I have recorded the amount paid to these casual staff but i do not have full names or national insurance details for them. How do i deal with this on the p35 end of year returns. Help and advice appreciated
I think you might try a partial submission with the ones you have full details for. Presumably the others would be rejected and need to be filed on paper. That in itself would raise penalty possibilities and would necessarily be an unprompted disclosure to HMRC.
Unprompted Disclosure can result in a Nil % penalty if within 12 months.
There would be the matter of late payment penalties but I suspect these would be minimal.
I don't think it's a good idea to just debit things like this to drawings and forget about them. You wouldn't be giving a true and fair picture of the business nor being objective. Suspicion for ML is also a question.
