19 April 2011

For those members who are involved with the paying of Parish Clerks please note HMRC has confirmed when it is not necessary to maintain a PAYE scheme.

“It is not necessary to maintain a PAYE scheme, deduct tax or make returns where a clerk has signed form P46 to confirm that they have no other earnings or pension income and is paid below the National Insurance contributions lower earnings limit, currently £102 per week. In such circumstances the council should keep the signed P46 and a record of payments in case it becomes necessary to operate PAYEin future.”