Hi please can anyone clarify. Thought from April 2013 all businesses paying employees had to operate RTI. some clients have phoned HMRC who are stating if all employees paid below LEL no scheme needed. Thought that was old rules. If no scheme required can I close them down to reduce my time/clients costs. Have written to HMRC seeking clarification. Thanks Allison
Yes, that is loosely correct, although there are other triggers for needing a scheme.
If you check on HMRCs site in the How to Register as an Employer section, it gives all the different triggers. Having any employee paid above the LEL is one; any employee having another job, receiving a state, company or occupational pension or if any employee receives employee benefits are the others.
The big difference between pre and post RTI is that previously you only had to include in your scheme employees who fell into one of the categories above, however now if one employee qualifies then all of them have to be included.
I agree Tim and in fact I prefer to have a PAYE scheme for all companies and usually we will want to be paying at least £663 per month or £833 since the employment allowance came in to the directors. If the employees are part time and under LEL you need, as Helen says, to be completely happy that they have no other job and unfortunately you won't necessarily know this for certain.
