I run payroll for a small company. The director took over the business from her Husband in Sept 2013, but due to the circumstances and trying to re-establish the business she wasn't on the payroll. As its the start of new tax year she would like to go onto the payroll (she is checking with her accountant whether to stay below the NI threshold or go above but stay below tax threshold). Obviously I know P46 don't get filed as such, but do I need to get her to pick the statement on a P46 like I would with another employee. And would she need to tick the box for the statement that is her first job since 6th April, bearing in mind she has actually been there since 2013. She hasn't done any other job or received benefits. Or is there another form she should be filling out?
