Is a P35 required? | AccountingWEB

Is a P35 required?

I have a self-employed client who has no employees but has paid subcontractors and paid the tax deducted correctly to HMRC. The client has also had cis tax deducted from payments they have received.

Is a P35 necessary as the CIS has been correctly accounted for on monthly returns. The CIS suffered can be claimed against tax due on the tax return (self employed).

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Euan MacLennan |
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