limited company director but No PAYE reg with HMRC

[fn286]

HI Experts and seniors,

I have question regarding HMRC record for Tier 1 (G) extension and ILR (indefinite leave) applications.

2 years ago...one of my friend's Tier 1 (G) was extended as a limited company director but he never registered as PAYE with HMRC. He no longer manages this company and closed it last year. He paid corporation tax and submitted self assessment to HMRC for that year when he claimed earnings points for extension. He never took salary from his company, only dividends and expenses. Is it necessary to have a PAYE record with HMRC for his ILR application??

As per HMRC guideline, company director with salary less than NI threshold doesn't have to register as PAYE. If they do its good but its not necessary.

My friend will apply for ILR as an employed person with other UK company. Does the caseworker will ask for earnings, HMRC letters from the time of his Tier 1 exntension??? Its been 2 years. As per Home office guidelines, caseworker will consider past 12 months earnings only.

Anyone had similar experience??

Please reply soon.

[pinkpop]

Claiming period only for last 12 month. Also you friend has paid whatever he/she needs to pay for tax so i don't see any problems here.