I have a client who wants to backdate his paid salaries and the company is not registered yet for PAYE.
Is it possible to be registered now with a first pay date 5 months ago? If yes are there going to penalties for late submission as these will be the first for this company?
The client wants to pay himself up to £10000 for the director for 2014/2015 and £200 every month for an other employee.
If the UTR isn't *'d on the application then you don't have to have it, so I would go ahead.
New tax year - I would assume not, but if I was in that position I would phone HMRC to discuss it with them. I had to do one a couple of months ago for a small charity and was setting up in November, but they had been employing since June, and didn't receive any advices for late submission of the FPS's for each month, so I suspect there is some leeway within the system for genuine situations.