PAYE online filing incentive

PAYE online filing incentive

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A UK resident invidual is employed by an overseas employer to conduct duties of employment in the UK. The employer has no presence in the UK and no PAYE scheme.

The employee is required to register his own PAYE scheme of which he is the sole employee, for the purposes of self-accounting for deductions.

I am advised that the online filing of the P35 in such a case does not qualify for the filing incentive, apparently on the grounds that there is no obligation to file a form P35.

I find it odd that there is no such obligation (if that is indeed correct). Is the conclusion (no incentive) correct?
Clint Westwood

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By User deleted
05th Dec 2006 17:15

PAYE INCENTIVE
The reason why there is no PAYE incentive for this client under the DPNI scheme is that an employee is not a qualfying person for filing online, only the employer is.

Wish I could remember the reference to this in the legislation, I have seen it once, but cannot remember sorry.

Hope this helps
Mary W

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By Tony Robbins
05th Dec 2006 17:10

Sorry I can't help with your query but....
I am sorry that I don't know the answer to your query but can you tell me where I can find out more about the requirement to self register a PAYE scheme. I have just taken on a client who is similarly employed by an overseas employer to work in the UK and have been wondering about his PAYE/NI position.

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