The latest HMRC guidance has been changed to reflect the following changes:

• Bullet point 5 – changed to ‘they've not worked for you since 6 April and been paid above the PAYE threshold without PAYE being applied’; and
• Bullet point 6 – the text 'you paid them less than £203' has been removed and a new paragraph has been started with the remaining text, ‘Even if you don't have to run a payroll because …’ with all the remaining bullet points unchanged as part of the new paragraph.

You must pay part time or casual employees through PAYE, deducting tax and national insurance as normal, if any of the following apply:

• they work with you for more than two weeks;
• they work on things other than harvesting or shoot beating; and
• they are a member of your family.

You may not have to deduct tax when you pay harvest workers and casual beaters if you employ them for two weeks or less. However, their pay is still taxable income and HMRC and these employees must ensure that any tax due is paid.

More details are available here