IR35 - 5% expenses on self assessment

[klc103]

I am currently on a contract which is inside IR35. When I come to do my self-assessment do I need to include information about the standard allowable 5% expenses?

[Jessica@WhiteFieldTax]

Ir35 is assessed via your company payroll, not self assessment, so strict answer is no.

However if they have also been entered on a P11D then you will need to enter them as expense and deduction. There are two schools of thought on this - a P11D is a return of expenses and benefits, so technically expenses should be entered, even if allowable, and a deduction claimed - some do this, others ignore the enter and claim requirement as circular.