Private Tutors who "employ" others...
I know that a sole proprietor providing tuition (for subjects normally taught in school) is an exempt supply.
What if the tutor (a) takes on another tutor (b) to help out?
We have the following:
All students pay the sole proprietor (a). The proprietor provides half of the teaching personally and then has self-employed people (b) who contract with the proprietor (a) to provide services. There is no doubt over the status of the others and as such no one is providing tuition as an employee.
The problem is however that the guidance states that the services must be provided personally in either a sole trade or partner capacity. Clearly all involved here are self employed however the service supplied by the original proprietor (a) is being delivered by someone else (b) and therefore not delivered personally.
- Taxfiler - SA100 - More efficient? 633 5
- See you all on the other side 685 6
- 12Pay 452 2
- dividends 601 2
- R&D 313 1
- Quarterly Reporting - The Logistics 1,179 17
- Auto enrolment contribution rates 436 3
- How long are you waiting for appeal reply 399 4
- Borrowing money to loan to company 370 1
- Mother as Guarantor for Son's mortgage 540 5
- Seeking a tax case 639 9
- When do we qualify for state pension? 503 4
- Companies house strike off 540 3
- Tax treatment of alterations to property 419 2
- Moving to the cloud 738 9
- Iris open space/doc exchange for SATRs 215 2
- How much to charge for payroll? 899 16
- Unincorporated charity transfer to CIO 207 4
- BTC vs Digita 1,090 29
- Has anyone tried calling HMRC to get tax on dividends put in code? 497 4
- HMRC Joint Filing 562
- Capital Contribution towards a company car 420
- Capital Reduction & Impact on EIS Shares 373
- IRIS and FRS 102 354
- Capitalising Finance Lease 326
- USA help 317
- National Minimum Wage issue on Directors joining a Workplace Pension 296
- Dormant company accounts under FRS 102 292
- Marginal rates of tax 285
- Class 2 NI 270