Reporting requirement if payment made from UK Company bank account to a Indian Person

Hi I have UK registred company along with VAT but i am operting from India (Business activity is Antivirs software services). I am making payment to my wife (residing with me in india) from UK Bank account to her Indian bank account beacause she helps me for the Support services such as taking customer calls and their queries for installation process and i am paying her around Pound 15k for a year. Can you please advise if there is any reporting requirement or withholding tax or any other form filing requirement for this payment? Thank you in Advance!

Hi ,
 

Please call Employer Helpline on 030020 32002 or if calling from overseas +44151268 .0558, as if you are paying your wife £15k, and are not already rgistered as an employer,  you will need to register for a PAYE scheme  to report these payments to your wife. Thank you .

Thank you for reply. However, If i hired her as contractor and making payment to her as contractor then what are the reporting requirement?