Do I need to fill an employment page?

I'd be really grateful for some help to confirm my understanding of what I need to do on my tax return form this year.

I am a non-executive director of a charitable company, for whom I have provided self-employed services during the year - these do not result in any tax being payable as profits fall below my personal allowance. I do not receive any benefits or claim any expenses in my role as non-executive director (I have expenses such as mileage for meetings etc but do not claim for these as see them as part of my donation to the charity).

I do file a return with Self Employed pages filled in but want to check whether I need to file an Employment page for my Directorship.

The employment page notes state:

 

We need an Employment page for each directorship, with one exception.
This is where no payments of any kind (including lump sums and
‘deemed payments’ – see below) have been made and no benefits have
been provided from that directorship. Say why you are not completing
an Employment page for a particular directorship in the ‘Any other
information’ box, box 19, on page TR 6 of your tax return.
You should include income received in the year to 5 April 2011 even if it
was earned in an earlier year, or was paid for work not yet done, or if you
have made arrangements for the income to be applied in some other way.

 

The bit on "deemed payments" states:

If you provide services to a client through a company or partnership and,
had that company or partnership not existed you would have been an
employee of that client, then you will be treated as receiving a deemed
employment payment.

 

I have used the "self employed versus employed status tool" and it has confirmed that I am self employed.

 

I think that I just need to do the note in box 19, page TR 6 ... Am I correct?

Many thanks for any advice!

Comments

not employed as a company director unless you get a payslip

david5541 | | Permalink

many company directors dont take a salary from the company whether it is charitable or not.

 

It is a means of "investing in" or" giving" in your case to the charitable company.

 

Most charitable companies dont make a profit but need to "hire" expertise.

 

as a director the charitable company may have "hired" you  but as you fulfil the "employed/self employed rules/calculator you are only taking a fee not a wage from the charity.

 

Unless the charity trustees state they want to carry your social security costs and offer you job security in return for being employed and ask for your p45 you are not employed. It is very unlikely also that the charity will have a proper payroll anyway.

if the charity says they are employing you but havent given you a payslip......ask for one showing the national minmum wage because the law states you should at least be emplyed under the national minimum wage rates..