Annoying new 'off payroll' question on SA100 Tax Return??

[Cuckoo]

Since I last submitted a tax return they have added a new question 8 on the employment pages:

If this employment income is from inside off-payroll working engagements, put ‘X’ in the box

The notes say:

If you have provided your services through your own limited company, or another type of intermediary, such as:

• a partnership
• a personal service company
• an individual

to a client, who may also be known as the:

• engager
• hirer

and had Income Tax and National Insurance deducted from your fee and paid to HMRC, select 'Yes' otherwise, select 'No'.

For more information on off-payroll working go to Understanding off-payroll working (IR35).

I was working outside IR35 through my own Ltd Co until Apr 2021 and then closed the company mid 2021. The question seems to say to tick the box if you were working inside IR35 through a Ltd Co. I also notice it's an optional question so could leave blank. Can anyone give an opinion about whether I should be ticking the box in my situation? Thanks

ps I have seen https://forums.contractoruk.com/umbr...ax-return.html but that is asking about an umbrella co

[eek]

Since I last submitted a tax return they have added a new question 8 on the employment pages:



The notes say:



I was working outside IR35 through my own Ltd Co until Apr 2021 and then closed the company mid 2021. The question seems to say to tick the box if you were working inside IR35 through a Ltd Co. I also notice it's an optional question so could leave blank. Can anyone give an opinion about whether I should be ticking the box in my situation? Thanks

ps I have seen https://forums.contractoruk.com/umbr...ax-return.html but that is asking about an umbrella co

And?

The question is - did your company receive deemed payments on which PAYE taxes had already been deducted - the answer most of the time will be No but it does need to be asked because there are subsequent questions and different calculations to be done.

[Craig@Clarity]

No

[Cuckoo]

Thanks - makes more sense the way you put it with the mention of 'deemed payments'

[hobnob]

In the OP's case, I agree that the answer is "no", i.e. they weren't inside IR35.

The question is - did your company receive deemed payments on which PAYE taxes had already been deducted - the answer most of the time will be No but it does need to be asked because there are subsequent questions and different calculations to be done.

I disagree with the bit in bold. I spent the last 2 years working through an umbrella, i.e. inside IR35. Last year I answered "No" to the question, as per the linked thread:

I actually tried it both ways temporarily, just to see what would happen, and this didn't make any difference to the rest of the process. I.e. there weren't any follow-up questions, and the total rebate stayed the same. So, I think this is more of a survey question.

This year I answered "Yes", on the basis that the question says "Such as ..." so it's not an exhaustive list. I didn't get any extra questions about this, and the calculation matched what I predicted (via my Excel file). If your answer would have an impact, I'd expect the question to be mandatory rather than optional (since everyone should be able to answer "Yes" or "No"). So, I still reckon that it's a survey question.