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Payroll 38A

  • Member PM.Dip
  • 11 posts
  • # 55397

Looking for some advise please, I went on a HMRC payroll course when I first started my business and was told that all employees had to be on the payroll and a P11 completed for everyone! Whether they worked 1 hr or over!

Anyway I have a number of clients who's employees don't work all year round and when they do work they are under £85.00 per week!

I was wondering whether to just include these on a P38A rather than do a p11 for each employee.

I have looked on the hmrc website and I am confused so wondered what the rest of you do. 

Any help greatly appreciated

  • 180 posts
  • # 55399

Ordinarily I would say that you should do as you have been told on the HMRC course.

However if you look at this link

http://www.hmrc.gov.uk/helpsheets/e13.pdf

it tells you what you should be doing - and appears to contradict what you have been told.

The figures have changed for 2010/2011 and will probably change again for 2011/2012 so do check at the relevant times.

Geoff Smith
www.accountslegal.co.uk

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