Do i need to register for Paye?

woolley1

I have just started out as a sole trader as a sports coach and I am looking to run some school holiday camps.

To do this I will have 2 other self employed coaches helping me for about 10 days a year.

Do I need to register for PAYE?

Or can the 2 other coaches just invoice me for the hours they work and i pay there invoice and they deal with there own tax requirements?

Any help or direction would be appreciated

Savvy_Sue

It depends: you need to look carefully at your relationship with these other coaches.  

This is the HMRC page for working out if someone is (or should be) employed or self-employed: https://www.gov.uk/guidance/check-employment-status-for-tax

For me (without having re-read the guidance recently) a key question would be whether you'd be OK if Fred was unable to do one of the sessions you've asked him to do, and sent Freda instead. 

Because if you want Fred, and only Fred, you might need to register as an employer. 

This is the HMRC page for doing that: https://www.gov.uk/register-employer

DullGreyGuy

woolley1 said:

I have just started out as a sole trader as a sports coach and I am looking to run some school holiday camps.

To do this I will have 2 other self employed coaches helping me for about 10 days a year.

Do I need to register for PAYE?

Or can the 2 other coaches just invoice me for the hours they work and i pay there invoice and they deal with there own tax requirements?

Any help or direction would be appreciated

Use the HMRC tool to determine if they are self employed or employees. 

Your requirements will be more than just registering for PAYE if they are your employees like needing Employers Liability insurance and would need to check if you need a pension scheme in place, even if they fall below the minimum earnings for auto-enrolment you need to enrol them if they asked.

SVaz

If their pay falls below the LeL then no.

I used to pay my Wife £5k,  no need for PAYE or even registering as an Employer - you simply put down what you pay them as an expense. 

Now I pay her £7k,  so I needed to register as an employer last April and run monthly payroll ( well,  that’s her job as she does my accounts)  no Tax or NI to pay by either of us but she gets NI credits.
I’ll have to start claiming the employment allowance come April when the NI limit drops to £5k though. 

It sounds like you’ll only pay them £1-2000 each so no need for any of it. 

Either you, or they, will need insurance though and what about CRB checks?