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Local Religious Centres (LRCS)

HMRC have now updated the website for Tax Year 13/14 (6th April 13)

The LRC guide for 13/14 has now been updated

The previous guide in place for local religious centres (LRC) is no longer appropriate and therefore will no longer apply. Please use the revised guide on the above link.

The rules on when to register as an employer and report PAYE information in real time are applicable to all employers. An LRC will need to register as an employer and report PAYE in real time if any of the following apply:

  • The LRC is paying an employee at or above the PAYE threshold
  • The LRC is paying an employee at or above the National Insurance Lower Earnings Limit
  • The employee already has another job
  • The employee is receiving a state, company or occupational pension
  • The LRC is providing the employee with employee benefits

If a PAYE scheme already exists for your Parish, LRC will not apply and you must report under Real Time Information (RTI) with effect 6th April:

If you do not currently have a PAYE and you pay anyone at or above the NIC threshold, or your employee has another job or receives a pension, then you will need to register with HMRC as an Employer and operate PAYE in real time.

This means you will need to report the payments you make to all your employees irrespective of the amounts paid (including those below the threshold) You should telephone the New Employer Helpline 0300 200 3211, they will advise you on setting up as an Employer, or you can Register online (Charities and Commitee run organisations)

Your employees must declare their employment situation when they join, you require this information to determine a) if they have another job or receive a state or occupational pension and b) to determine the correct tax code to use.

Starting Declaration:

A. This is their first job since last 6 April and they have not been receiving taxable Jobseeker's Allowance, Employment and Support Allowance, taxable Incapacity Benefit, state pension or occupational pension.

B. This is their only job, but since last 6 April they have had another job, or have received taxable Jobseeker's Allowance, Employment and Support Allowance or taxable Incapacity Benefit. They do not receive state or occupational pension.

C. They have another job or receive a state or occupational pension.


Class 1 NIC Threshold – Lower Earnings Limit



£109 per week £111 per week
£473 per month £481 per month
£5,668 per year £5772 per year

If you are unsure of the Employment Status of an individual, please use the Employment Status Indicator (ESI). It is the responsibility of the PCC as the Employer to determine the correct employment status:

If you require any additional information regarding Real Time Information (RTI) or The Local Religious Centre (LRC) please contact a member of our finance team.

If you require any Employment Advice please speak to our Director of HR, Liz Geddes (ext 240)


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