You are obliged to have, and to operate correctly, a PAYE Scheme registered with the Inland Revenue if:

• You are a Limited Company
• You employ anyone who earns more than the laid-down minimum weekly pay (including members of your own family)
• You employee someone who has another job, and you pay them more than £1 per week
• Your employees are over 16 years of age (people under 16 are exempt)

You need to record and keep the following information:

• Details of Gross Pay
• Details of any Income Tax deducted or refunded
• Details of employee National Insurance deducted
• Details of employer National Insurance liability
• Personal details relating to the employee

If you would like us to assist you in keeping these records for you, please contact us so we can discuss further what information we need from you, and what we can do for you!