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Company directors with an annual pay period

kathleen60_kathleen60_ Registered Posts: 1
Hi, does the AAT assist in sending or joining an appeal to the Revenue regarding the above. A few of my clients are PAYE registered but did not send an RTI to the revenue by 19th Mar 2020 but did before the end of the tax year, most of them sent them on the 31st March.... This is the way I see it:

Those paid annually are eligible to claim, as long as they meet the relevant conditions. This includes being notified to HMRC on an RTI submission on or before 19 March 2020, which relates to a payment of earnings in the 19/20 tax year. The requirement for there to be payment of earnings in the 19/20 tax year applies for any employee being claimed for under the scheme, irrespective of how frequently they are paid (e.g. weekly, fortnightly or monthly). This will be relevant for those on an annual pay period if the last payment notified to RTI was before 5 April 2019 and no further payments were notified until after 19 March 2020.

I would be grateful for any comments/assistance.
Kathleen Smith MAAT
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