For several years, Tax Returns have included a box to enter the details of income from service companies. This has been the subject of a number of articles in the professional press and I recall the considered view was that the question was non-statutory and did not have to be answered. On this basis, I have ignored the question for the 2011 and 2012 Returns. We are now busy preparing our 2013 Returns and I wonder if the position is still the same and if everyone else is still ignoring the question?
Thanks
Andrew
Replies (6)
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Thats a bold move
Iv also read the press releases and cant remember the name of the guy who was fighting it through the courts.
Still always complete it though - does anyone else?
Keith Gordon
I think you are thinking of Keith Gordon:
http://www.atlastaxchambers.com/barristers/barrister.php?member=keith_m_gordon&pageno=5
We always complete the box
... at least, if we remember, but our software (IRIS) does not bring forward a mark against the box to indicate that an entry is expected, like it does for everything else.
I always think it is odd that the only people who usually don't need to fill in the service company box are those who admit to being subject to IR35, because an entry is only required if you take dividends as well as salary from your company.
I fill it in on my own tax return
And on those clients, like Euan, that I remember to fill it in for where it is relevant....