I work through a company, just one director and no employees. I have a separate job, so don't pay myself a salary from the company, only dividends. Do I need to register the company for PAYE in order to pay myself £6 per week home office expenses? I cannot find a clear answer on the HMRC website. I had thought I could simply invoice the company for this amount. 

Arthur Weller replies:  

If you look at HMRC’s guidance on PAYE and payroll for employers, you can see it states: ‘You do not need to register for PAYE if none of your employees are paid £120 or more a week, get expenses and benefits, have another job or get a pension.’ However, since you have another job and get expenses, it seems that you must register and set up a PAYE scheme.