PAYE23030 - Employer records: employer types: local religious centres (LRCS)

A special arrangement has been agreed with 'The Churches Main Committee' so that a local religious centre (LRC), for example a parish church, can report payments made if they do not operate a PAYE scheme. An LRC Guide To PAYE 2008-09 for the current year has been produced and can be printed locally when you receive an enquiry from an LRC.

Examples of such payments may include

• Payments to casuals
• Fees

If a PAYE scheme exists the reporting system for payments is unchanged.

Centre for Research and Intelligence 

When the Centre for Research and Intelligence (CRI) receive information from an LRC, they will

• Trace the employer or individual
• Attach a memo with instructions and forward it to the responsible processing office
• If a new PAYE scheme is required, ask the processing office to set one up

Or

• If an employer record is not found, and the information submitted suggests one is not required, CRI will scrap the papers after three years

If an employer record is identified by CRI, on receipt of their memo you must

• Reply to any enquiry raised by the employer

And

• Remind the employer that as they already have a PAYE scheme the LRC Guide is not applicable

If a taxpayer record is in existence

• Casual income must be covered by allowances
• A PAYE scheme should not be opened at the LRC sub-source in respect of sums below the NIC lower limit

Any points of difficulty that can not be dealt with should be acknowledged then referred to PSN PAYE Technical, Shipley.