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Occasional trader PAYE implications

Howdy folks, just a quick one...

I've recently acquired a business that sells fast food at music festivals (I am the 100% shareholder and sole director), and I am hoping to find a way of not having to register as a PAYE employer.

The business will only be doing 3-4 events per year, and it is my intention that any workers I have will either receive no payment from the business (free access to the festival will be the inducement), or will be paid under the £111 weekly threshold.

In both of these scenarios, am I right in saying that I do not have to register with PAYE?

And in the secondary scenario where my workers are paid a small amount, does HMRC have to be formally notified of this? Or is it enough to simply include "wages" as a cost of, say, £1,000 in the year-end accounts?
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