13/05/2019 08:46:42
our organisation are going to pay some volunteers for their time,at £100 a time, volunteering may help out only once a year, or twice or more depending on our needs and time they are available.
when we set up their pay on payroll,

can we follow the following guidance from hmrc website for all of them even though they may be paid more than once?

" Employees you only pay once
You operate PAYE differently for employees you only pay once.

Set up a payroll record with their full name and address. If you give them a payroll ID, make sure it’s unique.

When you send your Full Payment Submission (FPS):

use tax code ‘0T’ on a ‘Week 1’ or ‘Month 1’ basis
put ‘IO’ in the ‘Pay frequency’ field
do not put a start or leaving date
Give your employee a statement showing their pay before and after deductions, and the payment date, for example a payslip or a letter. Do not give them a P45."


13/05/2019 12:04:09
Yes I would treat them in the same manner. You are taxing them all be it at a lower rate because they may be using their allowances at their main employment/Pension etc