Director's remunirations and Employees Notes in Accounts required?

Director's remunirations and Employees Notes in...

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I am trying to file CT600 and accounts through HMRC Pdf online software and I have one question.
I have 1 director and 1 employee in the company, both received their salaries throughout the year and taxes (PAYE, Ee.NI, Er.NI) for both have been paid.
Now in statutory accounts there are 2 notes:
Directors' remuneration
and
Employees

Do i need to file both of these notes?

What should be in Directors' remuneration note and what should be in Employees note?
Could anyone explain please, I am doing it first time.

Thanks in advanced so much.

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Euan's picture
By Euan MacLennan
15th Oct 2014 18:23

No note on staff

I know nothing about entering statutory accounts through the HMRC joint filing software, but assuming that it is a small company, the only legal requirement, as set out in s.412 CA 2016 and SCG(ADR) Regs. 2088 Sch.3, Part 1, is to disclose the directors' remuneration - including pension contributions, but not employer's NIC.

Thanks (1)
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By dimakenag
15th Oct 2014 18:36

Thanks so much

I suspected I don't need to disclose employees salaries under small companies regime. Can I ask you if directors' remuneration should include gross director salaries or actually paid (Net) directors salaries?

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By johngroganjga
15th Oct 2014 19:14

Gross

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By SJRUK
16th Oct 2014 10:17

Gross plus any benefits in kind

As above it is gross plus also any benefits in kind - unless you file Micro accounts, then you don't need to file any notes on remuneration.

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