Retrospective PAYE clean-up - (UK Ltd, one employee, 3 months)

I need a UK-qualified payroll specialist to sort a retrospective PAYE clean-up for a newly-incorporated Ltd company.

We employed one person from mid-April 2026 to mid-June 2026. Three months of salary paid net. PAYE scheme was not registered. No FPS returns filed. No NEST auto-enrolment set up. Employee has now left and is requesting payslips. All gross/net/tax/NI/pension figures already reconciled and available on engagement.

What I need doing:

- Register the company for PAYE with HMRC, backdated to first payday (I'll authorise you as agent via 64-8 or online authorisation).
- Once PAYE references issued, set up the scheme in your payroll software.
- File three retrospective FPS returns for April, May and June 2026 with correct late-reporting reason codes.
- Submit EPS to claim Employment Allowance if eligible.
- Register the company with NEST and backdate employee and employer pension contributions for the three months.
- Produce three itemised payslips (PDF) and a P45 for the leaver.
- Advise on the exact amounts owed to HMRC and NEST, and payment references.
- Handle any late-filing penalty notices from HMRC (initial appeal only - full dispute out of scope).

Requirements:

- UK-based
- ACCA / AAT / CIPP / ICB qualified, or demonstrable payroll bureau experience
- Familiar with retrospective FPS filing and late-reason codes
- Own commercial payroll software (BrightPay, Moneysoft, Xero Payroll, Sage)
- Registered as HMRC agent with active ASA

Please quote: fixed fee, expected timeline, and confirm you've done retrospective PAYE clean-ups before.