Taxing times
January 2009
Adrian Hobbs discusses some of the pitfalls of paying workers and reimbursing volunteers
Whenever an organisation employs someone and pays wages, even if that person only works part -time or occasionally, there is a PAYE income tax and National Insurance liability to account for. This means the organisation must register with HM Revenue & Customs (HMRC) as an employer and set up a PAYE scheme, for which you can register online.[1]
Author: Adrian Hobbs
Adrian Hobbs is the lead author for Consult CCH Payroll an online resource dealing with all aspects of payroll practice. He can be contacted on Adrian.Hobbs@cch.co.uk.
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