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Directors wanting to provide self-employed services to their own training company

Directors wanting to provide self-employed...

Two owner/directors both of whom have separate self-employment have been advised by a "friend who runs a seminar business that turns over several million pounds" that they can "where appropriate, invoice the company for specific contributions made, like organising an event, hosting an event, or delivering a seminar".

Do others agree? I would imaging that the self-employed tests would need to apply, but how would HMRC view this?

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07th Feb 2013 10:04

Clever friend!

A "friend who runs a seminar business that turns over several million pounds" sounds more reliable than a "bloke on the next bar stool", but I note that he hedges his advice with "where appropriate".

Directors can invoice their companies for self-employed services, but I (and HMRC, if they knew about it) would take the view that if the service being provided by the company to its customer is the same as the self-employed service provided to the company, the directors are acting as employees of the company and cannot be self-employed in that respect.  So, a director of a trading company who is also a self-employed accountant could charge accountancy fees to the company as a self-employed person, but a director organising or hosting an event for a customer or delivering a seminar to a customer of the company could not charge fees to the company as a self-employed sub-contractor.

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By RG
07th Feb 2013 16:44

Thanks

That's very clearly put for me to go back to the client with.

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07th Feb 2013 14:58

Yes

Tend to agree with Euan - its possible, but a minefield.

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