New questions on 2025/26 SATR

[ladymuck]

I've seen more discussion about this on AccountingWeb recently.

Apparently, if you are a director of a close company, you have to fill in a separate employment page for each directorship you have - irrespective of whether you received any salary or dividend.

I can see people who have never needed to submit a SATR now having to fill in the forms just to say "yes, I have a directorship and no I didn't get paid".

[Contreras]

I can see people who have never needed to submit a SATR now having to fill in the forms just to say "yes, I have a directorship and no I didn't get paid".

It used to be, I think, that Ltd Co directorship made SAR mandatory.

On checking my returns, I've only ticked box 7 once, a little over 10 yrs ago, not before and not since. Oops

For 2024-25 the Co. paid me a salary of £9,100 and no divs.

In January this year, right after submitting my 2024-25 SAR, HMRC messaged me saying no further SARs needed unless my circumstances change.

I have definitely been ticking the box declaring that I'm a director.

[ladymuck]

It used to be, I think, that Ltd Co directorship made SAR mandatory.

On checking my returns, I've only ticked box 7 once, a little over 10 yrs ago, not before and not since. Oops

For 2024-25 the Co. paid me a salary of £9,100 and no divs.

In January this year, right after submitting my 2024-25 SAR, HMRC messaged me saying no further SARs needed unless my circumstances change.

I have definitely been ticking the box declaring that I'm a director.

It's only applicable to directors of close companies.

As you've been (I assume) falsely declaring that you're not a director of a close company, then HMRC would rightly say that with only PAYE I come you don't need to fill one in. I bet if you had been ticking box 7, you wouldn't have been told not to submit any more self assessments.

[Contreras]

It's only applicable to directors of close companies.

As you've been (I assume) falsely declaring that you're not a director of a close company, then HMRC would rightly say that with only PAYE I come you don't need to fill one in. I bet if you had been ticking box 7, you wouldn't have been told not to submit any more self assessments.

Yes. Interesting that it's been >10yrs. Maybe because previous years had slightly higher salary.

I should probably submit an SAR for 2025-26 (despite no salary or divs this time), though I think it's always been that way.

Isn't "Q7.1 Name of this close company" already implicit in the Employer's name that the page relates to?

[hobnob]

It's only applicable to directors of close companies.

As you've been (I assume) falsely declaring that you're not a director of a close company, then HMRC would rightly say that with only PAYE I come you don't need to fill one in. I bet if you had been ticking box 7, you wouldn't have been told not to submit any more self assessments.

I've had a look at the gov.uk site:
Self Assessment tax returns: Who must send a tax return - GOV.UK
That doesn't mention close companies.

Likewise, I went through the questionnaire here:
Check if you need to send a Self Assessment tax return - GOV.UK
It asks whether you're a director, but doesn't ask about close companies, and if you didn't earn anything then it says you don't need to fill in an SATR.

This might change in subsequent years, but for now you only have to answer the "close company" question if you're already submitting an SATR.

[ladymuck]

I've had a look at the gov.uk site:
Self Assessment tax returns: Who must send a tax return - GOV.UK
That doesn't mention close companies.

Likewise, I went through the questionnaire here:
Check if you need to send a Self Assessment tax return - GOV.UK
It asks whether you're a director, but doesn't ask about close companies, and if you didn't earn anything then it says you don't need to fill in an SATR.

This might change in subsequent years, but for now you only have to answer the "close company" question if you're already submitting an SATR.

Interesting. However... If you were submitting SATRs for several years, and were a director of a close company, then box 7 should have been ticked. As Contreras said they stopped ticking it, that's technically giving false information.

[jamesbrown]

I've had a look at the gov.uk site:
Self Assessment tax returns: Who must send a tax return - GOV.UK
That doesn't mention close companies.

Likewise, I went through the questionnaire here:
Check if you need to send a Self Assessment tax return - GOV.UK
It asks whether you're a director, but doesn't ask about close companies, and if you didn't earn anything then it says you don't need to fill in an SATR.

This might change in subsequent years, but for now you only have to answer the "close company" question if you're already submitting an SATR.

There are two conditions that require you to file a SATR. You must file a SATR if you are chargeable to tax. Alternatively, you must file a SATR if you receive a letter from HMRC asking you to file one. Nothing else matters, hat tip Metallica.

[hobnob]

Interesting. However... If you were submitting SATRs for several years, and were a director of a close company, then box 7 should have been ticked. As Contreras said they stopped ticking it, that's technically giving false information.

Yes, absolutely. I've checked my old SATRs and I've always ticked that box (where relevant).

Isn't "Q7.1 Name of this close company" already implicit in the Employer's name that the page relates to?

Yeah, I had the same thought. Maybe there's a situation where they could be different, e.g. with a parent company? But I suspect it's just a badly designed form!