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RTI needed for no current paye scheme?
by jacksjpt at 19:01 11/04/13 (Letters from Freelancers)
Following up my last question (RTI needed if there is no salary), I've been researching and find differing opinions from accountants. Some (e.g. Abbeytax) are saying that you have to submit RTI even if the sole director is below the LEL; others (e.g. reporting info from HMRC’s Agent Account Managers) say there's no need if no PAYE scheme operates.
If no PAYE scheme currently operates is RTI submission required? I'd love to further confirm the opinion of the experts here, as you're a cut above the rest. I include below some opinions from others ...

Sharon Cooke of AccountancyNews (Swat) reports the following from HMRC’s Agent Account Managers briefing:
• Employees earning below the Lower Earning Limit – under RTI, payments to all employees will require a FPS. However, where all workers are paid below the Lower Earning Limit (LEL) and no PAYE scheme is in operation, there will be no need to open up a PAYE scheme. This should be carefully monitored as, if one or more of those employees starts to be paid more than the LEL, then a PAYE scheme is required and all employees must be included in the FPS.

Abbeytax reports the following:
• affect all employers - including freelancers operating through limited companies who only employ themselves. RTI applies irrespective of the amount of salary that an employee takes as part of their remuneration package, even if this is below the Lower earnings Level (LEL) for paying National Insurance (NI).

TomMcClelland of 12Pay States:
• If the company has no employees above the LEL in any week, *and* P46s are held for all employees with boxes "A" or "B" ticked (ie you have a declaration from them that this is their only job), or you hold P38S for them (P38S is obsolete from April 2013) then you don't need a PAYE scheme. The moment a single employee exceeds the LEL in any week, or a single employee ticks box "C" on their P46 or refuses to tick any of the P46 boxes, you must have a PAYE scheme and report all employees, regardless of pay levels, to HMRC

--
jacksjpt

Editor's note: As this is generating wider discussion I have opened up this post to the wider Shout99 readership as well as the experts.

It relates to an original question posted here.

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RTI needed for no current paye scheme? jacksjpt - 19:01 11/04/13
Re: RTI needed for no current paye scheme? geolog - 07:52 12/04/13
Re: RTI needed for no current PAYE scheme? brianc - 09:21 12/04/13
Re: RTI needed for no current PAYE scheme? ability - 12:33 12/04/13
Re: RTI needed for no current PAYE scheme? brianc - 23:34 13/04/13
Re: RTI needed for no current PAYE scheme? ability - 06:44 15/04/13
Re: RTI needed for no current PAYE scheme? brianc - 08:58 15/04/13
Re: RTI needed for no current PAYE scheme? ability - 11:05 15/04/13
Re: RTI needed for no current PAYE scheme? snodgrasse - 08:27 16/04/13
Re: RTI needed for no current PAYE scheme? ability - 08:44 16/04/13
Re: RTI needed for no current PAYE scheme? brianc - 13:19 16/04/13
Re: RTI needed for no current PAYE scheme? asifnnnnnnnnn - 13:36 16/04/13
Re: RTI needed for no current PAYE scheme? ddavey - 14:38 16/04/13
Re: RTI needed for no current PAYE scheme? brianc - 10:54 17/04/13
Re: RTI needed for no current PAYE scheme? brianc - 11:15 17/04/13
Re: RTI needed for no current PAYE scheme? snodgrasse - 12:24 17/04/13
Re: RTI needed for no current PAYE scheme? ability - 12:42 17/04/13
Re: RTI needed for no current PAYE scheme? asifnnnnnnnnn - 14:04 17/04/13
Re: RTI needed for no current PAYE scheme? brianc - 08:37 18/04/13
Re: RTI needed for no current PAYE scheme? Patriot - 14:16 17/04/13
Re: RTI needed for no current PAYE scheme? brianc - 08:38 18/04/13
Re: RTI needed for no current PAYE scheme? snodgrasse - 10:41 18/04/13
Re: RTI needed for no current PAYE scheme? ukmike8 - 11:34 18/04/13
Re: RTI needed for no current PAYE scheme? brianc - 10:57 19/04/13
Re: RTI needed for no current PAYE scheme? asifnnnnnnnnn - 11:22 18/04/13
Re: RTI needed for no current PAYE scheme? exbrm - 10:33 19/04/13
Re: RTI needed for no current PAYE scheme? Wilberforce - 17:01 22/04/13
Re: RTI needed for no current PAYE scheme? ability - 18:17 16/04/13
Re: So what about this RTI thing? RichC - 08:27 18/04/13
Additional info RichC - 08:51 18/04/13
Re: Additional info jacksjpt - 10:55 18/04/13
Re: Additional info Self-Employed Wilberforce - 17:41 18/04/13
Re: Additional info Self-Employed RichC - 07:22 19/04/13
Re: Additional info brianc - 10:55 19/04/13
Re: Additional info jacksjpt - 10:08 23/04/13
Re: Additional info brianc - 10:30 23/04/13
Re: RTI has been implemented Wilberforce - 16:46 23/04/13
Re: RTI has been implemented brianc - 10:00 24/04/13
Case Proven - RTI has been implemented Wilberforce - 11:54 24/04/13
Re: Case Proven - RTI has been implemented Wilberforce - 12:16 24/04/13
Re: Case Proven - RTI has been implemented asifnnnnnnnnnn - 12:20 24/04/13
Re: Case Proven - RTI has been implemented Wilberforce - 12:50 24/04/13
Re: Case Proven - RTI has been implemented brianc - 08:56 26/04/13
Re: Case Proven - RTI has been implemented Wilberforce - 17:55 26/04/13
Re: Case Proven - RTI has been implemented brianc - 22:07 24/04/13
Re: Case Proven - RTI has been implemented brianc - 22:06 24/04/13
Re: Case Proven - RTI has been implemented Wilberforce - 12:58 25/04/13
Re: Case Proven - RTI has been implemented brianc - 08:57 26/04/13
Re: Case Proven - RTI has been implemented Wilberforce - 17:57 26/04/13
Re: Case Proven - RTI has been implemented snodgrasse - 13:21 25/04/13
Re: Case Proven - RTI has been implemented brianc - 08:57 26/04/13
Re: Case Proven - RTI has been implemented ability - 09:30 26/04/13
Re: Case Proven - RTI has been implemented snodgrasse - 10:25 26/04/13
Re: Case Proven - RTI has been implemented brianc - 22:05 24/04/13
Re: Additional info brianc - 14:42 24/04/13
Re: Case Proven & Additional info Wilberforce - 17:00 24/04/13
Re: Case Proven & Additional info ability - 09:04 25/04/13
Re: Case Proven & Additional info Wilberforce - 13:02 25/04/13
Re: Case Proven & Additional info brianc - 08:56 26/04/13
Re: Case Proven & Additional info Wilberforce - 18:04 26/04/13
Re: Case Proven & Additional info brianc - 08:57 29/04/13
Re: Case Proven & Additional info ability - 09:40 29/04/13
Re: Case Proven & Additional info brianc - 21:16 29/04/13
Re: Case Proven & Additional info brianc - 09:32 01/05/13
Re: Case Proven & Additional info ability - 13:19 01/05/13
Re: Case Proven & Additional info brianc - 14:40 02/05/13
Re: Case Proven & Additional info asifnnnnnnnnnn - 14:53 02/05/13
Re: Case Proven & Additional info brianc - 08:57 07/05/13
Re: Case Proven & Additional info ability - 15:19 02/05/13
Re: Case Proven & Additional info Wilberforce - 15:41 01/05/13
Re: Case Proven & Additional info brianc - 11:16 03/05/13
Re: Case Proven & Additional info ability - 11:33 03/05/13
Re: Case Proven & Additional info Wilberforce - 15:37 03/05/13
Re: Case Proven & Additional info brianc - 08:58 07/05/13
Re: So what about this RTI thing? brianc - 10:49 19/04/13
Re: So what about this RTI thing? RichC - 14:17 19/04/13
Re: So what about this RTI thing? Wilberforce - 16:59 22/04/13
Re: So what about this RTI thing? brianc - 10:12 23/04/13
Re: So what about this RTI thing? Wilberforce - 16:48 23/04/13

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