Registering an employer.. help needed

kachaloo

Hi all

I need some help.

I am still waiting for my Agent SA ref no however already registered for PAYE & VAT.

I have new client who is self employed since JULY2009 and have 2 part time employees [ under NI threshold £80 per week & the only job they have) since SEP2009.

He wants to offer one of the employees as full time from 3rd May 2010 and wants to register now as an employer.

There are 2 problems I am facing

1) He does not know (lost the letter) his Tax reference no. (pays NICO though).
How to find his Tax ref no? (apart from he calls himself)

2) I want to register him as an employer via email http://www.hmrc.gov.uk/paye/intro/register-email.htm
What is his FIRST PAY DATE? Sep2009? or 3rd may?

thanks

deanshepherd

1) Yes, he will have to call up with his NI number and they will send him a copy of his UTR. They won't do it over the phone. Another rouse is to phone up and get them to fax his latest statement of account - that should have his UTR on it and will get you a result quicker.

2) As long as the pay date is within the next 30 days then it doesn't matter. They won't set up a scheme if the pay date is later, they will ask you to come back nearer the time. I usually say the first pay date will be at the end of the current month whether it is or not.

kachaloo

thanks Dean

can the PAYE registration be backdated to Sep2009?

if no what about payments made to those 2 employees (£80) since sep2009?
will he need filing P35 for 2009 and issuing P14 or claim that wages as normal service expense?

thanks

SSamuel2007

I would phone HMRC and register it from September 2009 as the 2 employees are going to need P60s for 2009/10.

They shouldn't have a problem as there were no deductions made.