Payroll records-are they needed if total salary < PA?

[VFV]

I am planning to start paying myself a monthly salary just below 1/12 of the yearly tax free allowance.

Will i need to keep any special payroll records and submit returns to HMRC even if i owe no PAYE and NI?

Thanks

[Clare@InTouch]

You'll still need to submit a P35 each year if you're paying enough to qualify for state pension (which is the £589 per month).

Plus you'll need to file NIL PAYE each quarter, but that's easy and can be done online.