Filling SA. IR35 question

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eek replied

31 July 2023, 15:02
Originally posted by Protagoras View Post

Notwithstanding the previous discussion,

https://www.gov.uk/government/public...ent-notes-2022

says ...

"
Box 8: If this employment income is from inside off-payroll working engagements

You should enter X in box 8 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 or the hirer) and had Income Tax and National Insurance deducted from your fee and paid to HMRC.
"

Is it me, or is this rather opaque?

Perhaps this identifies where a client pays an intermediary net of tax & NI and that intermediary passes this thought to the worker without further deductions. i.e. the employment taxes would not have been paid by the employer identified in 'Employment' page.

That's typical HMRC - what it actually means is if you were paid deemed payments where the agency paid you after deducting income tax and national insurance.

For all sane contractors the answer will be No and ignore the question...
Leave a comment:
Protagoras replied

31 July 2023, 10:06
Notwithstanding the previous discussion,

https://www.gov.uk/government/public...ent-notes-2022

says ...

"
Box 8: If this employment income is from inside off-payroll working engagements

You should enter X in box 8 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 or the hirer) and had Income Tax and National Insurance deducted from your fee and paid to HMRC.
"

Is it me, or is this rather opaque?

Perhaps this identifies where a client pays an intermediary net of tax & NI and that intermediary passes this thought to the worker without further deductions. i.e. the employment taxes would not have been paid by the employer identified in 'Employment' page.

Last edited by Protagoras; 31 July 2023, 12:44.
Leave a comment:
hobnob replied

30 July 2023, 21:07
You might find this previous discussion useful:
Off-Payroll question in Tax Return - Contractor UK Bulletin Board
Leave a comment:
soyoh30298 started a topic Filling SA. IR35 question

30 July 2023, 19:53
Filling SA. IR35 question

Hello,

I'm filling my SA. There's a question about IR35 (if your income is from inside off-payroll etc.).
It's kind of yes/no check boxes, but the question itself is optional. Should I answer it?
Is not answering better than saying "No" to avoid any IR35 investigations?
Thanks
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