I formed my limited company at the end of September this year.
I have not started payroll yet. I have planned to start paying myself and my secretary a salary beginning on 1st December 2011.
I asked my accountant if I could pay my secretary for the work she did in October as well as November i.e. 2 months pay paid in December.
My accountant says "3 months salary can be paid in Dec , but she will be liable for PAYE/Ni on amount paid, as it will be over monthly threshold."
My question is - can my wife claim this extra PAYE and NI back from HMRC at the end of the tax year?
I have not started payroll yet. I have planned to start paying myself and my secretary a salary beginning on 1st December 2011.
I asked my accountant if I could pay my secretary for the work she did in October as well as November i.e. 2 months pay paid in December.
My accountant says "3 months salary can be paid in Dec , but she will be liable for PAYE/Ni on amount paid, as it will be over monthly threshold."
My question is - can my wife claim this extra PAYE and NI back from HMRC at the end of the tax year?
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