Subbing in a permie

[TheCyclingProgrammer]

Thank you for your reply.

Interesting so if I subbed someone 2 days @ 500 pd. they would literally have to do nothing with regard to tax? Assuming no other income apart from their paye that year.

So long as they qualify for the trading allowance then yes it will be exempt from tax.

https://www.gov.uk/guidance/tax-free...#trading-allce

[MrButton]

Thank you for your reply.

Interesting so if I subbed someone 2 days @ 500 pd. they would literally have to do nothing with regard to tax? Assuming no other income apart from their paye that year.

[TheCyclingProgrammer]

Whether or not they are treated as self employed or claim it to be one off freelance income only really makes a difference to their national insurance liability. They will still need to declare the earnings to HMRC and if over the threshold for collecting the tax through their tax code, they will need to complete a tax return.

The only exception is if it’s under £1000 as this is within the new trading allowance.

[MrButton]

Im looking to get a sub in during my holidays and my client trusts me to sub in a suitable person.

Usually my contractor contacts are not available for a short sub. I know a couple of really good permies who could fill in (and are able to take time off from their permanent positions).

If I did, would they be able to sub and invoice myCo (not +VAT) and be able to do this without declaring self employed or self assessment etc? i.e is there an amount where they would become liable to do all that stuff.

SS