After the drama last year with the new question six on form P35 have we faired any better this year? I take a detailed look at this year's guidance. Last year HMRC issued supplementary guidance part way through the P35 filing season. Have they got it "right first time" this time?
Employer Helpbook E10(2009) provides the current guidance on how to complete question six on form P35. Once again, the question is in two parts, and if the answer to part 1 is No, then part 2 should be answered in the negative too.
Are you a service company?
The guidance on page 18 of Helpbook E10 provides the following help in deciding how to answer this question. It states :
The first question should be answe...