Employing someone while not registered as an employer

[BWcamcorders]

Hello all, I originally posted this in the 'legal' section but was told here may be better,

I am currently considering employing somebody, however do not need to register as an employer as they will be paid less than the lower earnings limit.

I will be getting the employee to fill in a P46 and will maintain records of the amount paid each week/month.

I am unsure what other forms I need to complete. Do I need to complete a P38A, even though I am not an employer and therefore cannot fill it out fully.

Many thanks for any help,

Bradley,

 

[David Griffiths]

No, you don't need to complete any forms for HMRC, but you do need to issue written terms of employment and follow all employment procedures, including giving paid holidays.

The P38A is a supplement to P35 so isn't needed if you don't file a P35

 

[MyAccountantOnline]

Just a thought - does the employee have another job? If so you'll need to register with HMRC as an employer.

 

[BWcamcorders]

Thanks for the replies. I did believe that was the case, But I couldn't find anywhere online stating it.

I forgot to mention my employee will also meet all the other criteria required for myself not to register as an employer.