I am looking for some guidance on understanding the HMRC reporting obligations for RTI.
Working on the assumption I am the sole director of a limited company. I draw a monthly salary of £600 (no NI, no tax - as under the tax free allowance).
1) Reporting
Am I still obligated to submit a 'Full Payment Submission (FPS)' reporting the £600 on a monthly basis?
Are there any exceptions to this?
Can this be done without using the HMRC basic PAYE tool (ie can I just submit online)?
2) Correcting Errors
I raised this ages ago with HMRC however never got a proper response. There is an amount owing for an earlier tax period - the amounts don't correlate to anything I have submitted.
How can I correct this?
Do I need the software or can I write to HMRC?
Working on the assumption I am the sole director of a limited company. I draw a monthly salary of £600 (no NI, no tax - as under the tax free allowance).
1) Reporting
Am I still obligated to submit a 'Full Payment Submission (FPS)' reporting the £600 on a monthly basis?
Are there any exceptions to this?
Can this be done without using the HMRC basic PAYE tool (ie can I just submit online)?
2) Correcting Errors
I raised this ages ago with HMRC however never got a proper response. There is an amount owing for an earlier tax period - the amounts don't correlate to anything I have submitted.
How can I correct this?
Do I need the software or can I write to HMRC?
