Payroll and Automatic enrolment duties

payrollpro Registered, FMAAT Posts: 427 Dedicated contributor 🌟 🐵 🌟
Be interested to hear if anyone else has had this experience. We have no payrolls with duties to perform, this is because they are all owner managed businesses with no "real" employees. We have been steadfastly filing notices of no duties with tPR and I did the last six last week. Very annoyed that every one was rejected and I had to call the helpline for advice, only to be told that all six had already been classified as no duties to perform, thanks to advice from HMRC. Apparently HMRC has told tPR about director only payrolls and tPR then automatically removed such businesses from the contact list. I have never heard of this, not even in the regular meetings I go to with HMRC anf tPR on behalf of AAT members, but I was struck by two things, even though I was pleased all six were now exempt. Firstly, it would have helped if we'd had one communication, i.e. the one telling us that there was no need to file the notice as that would have saved me the job of trying to exempt them all. Secondly, and more importantly, I didnt know that just having director only payrolls meant no duties because my reading of the regulations suggests that many shareholder/directors do have the full duties of AE to perform, if they have a service contract with their own business they are obliged to comply and if they have a full employment contract with their own business then they must fulfill all the required duties.

Has anyone else met this, because so far I cannot tell if it is truly common practice. For me this is also a reminder to MiPs out there to make sure they are ready to sort out client AE as soon as they can.
Privacy Policy