When you need to register for PAYE

MoneySavingBank Well-KnownRegistered Posts: 143
Please check this> http://www.hmrc.gov.uk/paye/intro/register.htm#1

Now My client is a very small and start up company.
At the moment, he is taking salary about 5,500/year.
And this is his only paid job
No Occupational Pensions
No employee benefits

I don't think I need to register this for PAYE. Please advise.




    BIG WAL Well-Known Registered Posts: 133
    That salary level is above the NIC Lower Earning Level, so there is a need to register for PAYE.

    Although no tax or NI is due, the salary is sufficient to have deemed NI contributions qualifying for towards the State Pension, SSP etc
  • MoneySavingBank
    MoneySavingBank Well-Known Registered Posts: 143
    Thanks BIG WAL,

    If the salary is below 5304, then i don't need to register for PAYE.

    But in this circumstances, I must register. http://www.hmrc.gov.uk/helpsheets/e12.pdf

    Thanks for your time and effort.


  • JodieR
    JodieR Experienced Mentor Registered Posts: 1,002
    Do I need ID?

    sorry, posted in wrong place!
Sign In or Register to comment.

Not registered?

Register to create your free account, talk to AAT members and start your own discussions.

Privacy Policy