Register for PAYE

[xoggoth]

Looking at need to register wife's small business and as usual HMRC website is confused and contradictory. Is there any hope that HMRC will ever learn to speak English?

HM Revenue & Customs: How to register as an employer

At top it says:

Check first that at least one of the following conditions applies to you. If any apply, then you need to register:
•they are receiving a state or occupational pension
•you're providing them with employee benefits

One of these does apply, she is receiving a pension. Yet on the form itself is a mandatory question asking for date when benefits were first paid.

As the company is not yet in profit and she has received no benfits do we need to register or not? Cheers for any ideas.

[Robert Pearce]

Unless there is an employment contract in place, your wife is an office holder (I'm assuming that she's a director) and not an employee. You don't need to register the company as an employer unless she is taking director's remuneration (as this is taxed in the same way as employment income) or the company is providing any benefits.

[xoggoth]

Thanks RP, but according to HMRC just below that list a director and employee are same thing for these purposes:

Bear in mind that you might need to register as an employer even if you're the only person working in your business. If you run a one-person limited company, you'll be both an employer and an employee.

[SueEllen]

Phone them up and register?

[xoggoth]

Phoned them up and despite what they say on their site there is no need to register unless paying benefits/salary.

Therefore asked if could deregister another small company I have filled nil returns in for for years (the setup people must have registered it) - not only done straight away but they are sending me a cheque for £750+interest in respect of online filing incentives although never had anything from them about that at all!! Waheeee!