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Tax Return and missing PAYE Scheme Numbers

Tax Return and missing PAYE Scheme Numbers

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I have an assistant cameraman client who has self-employed and PAYE income.

The PAYE income is sporadic and short term and lasts no more than a few days at a time. There is specific guidance for film, TV and the production industry (April 2011 v) and this suggests that tax does not need to be deducted under the 'seven day' rule but NI must be operated in the usual way so I assume that these all go through the engagers PAYE scheme.

My client has P45s for most engagements but is missing several and just has a payslip or statement of deductions for these showing NI deducted. I have no PAYE scheme reference number for these.

Can I complete the Tax Return entering 'unknown'? 

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By frankfx
06th Jul 2020 23:06

CWservices6064 wrote:

I have an assistant cameraman client who has self-employed and PAYE income.

The PAYE income is sporadic and short term and lasts no more than a few days at a time. There is specific guidance for film, TV and the production industry (April 2011 v) and this suggests that tax does not need to be deducted under the 'seven day' rule but NI must be operated in the usual way so I assume that these all go through the engagers PAYE scheme.

My client has P45s for most engagements but is missing several and just has a payslip or statement of deductions for these showing NI deducted. I have no PAYE scheme reference number for these.

Can I complete the Tax Return entering 'unknown'? 

Why assume anything ?

Does the cameraman KNOW how the scheme affects his national insurance record?
and all the serious consequences flowing from that?

Is the client assuming that you and any other accountants he may have used, have advised him accordingly?

Has the client consistently failed to maintain good records?

I would do thorough research and not take a simplistic approach - to just get the tax return done.

the outcome of the thorough research would enable an accurate SATR to be prepared and advise and guide the client on bigger picture.........''.oooops your NIC record is a bit naff''

What are his travel expenses records and claims like, short term assignments to numerous locations? supported by who what where when. and payslip?
or are the records short on facts ?

Thanks (1)
Replying to frankfx:
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By CWservices6064
07th Jul 2020 10:16

Yes, this one is a new client for me and we have discussed record keeping, setting up a personal tax account and checking his NI record.

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panda ketteringUK
By ketteringUK
06th Jul 2020 23:13

[posted twice]

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panda ketteringUK
By ketteringUK
06th Jul 2020 23:12

If you're an authorised agent then any reputable software will download the info from HMRC. If not now then usually by October. Sorted.

Of course a request for employment history works well. Finally if none of the above-mentioned are the options then file away Mr and HMRC will send amended computations. Easy peasy

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By gillybean04
07th Jul 2020 00:20

Does the client have a personal tax account? Their employment history will be on there.

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By Wanderer
07th Jul 2020 06:25

CWservices6064 wrote:

I have no PAYE scheme reference number for these.

Can I complete the Tax Return entering 'unknown'? 

Use 000/NN.
Thanks (1)
Replying to Wanderer:
By SteveHa
07th Jul 2020 07:58

This is the one that accords with HMRC's view.

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By Robert Hurn
07th Jul 2020 13:34

We use EMP/123 for these cases, the returns file okay

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By jonharris999
07th Jul 2020 14:47

If you look at ESM4118 etc, you see why these roles are much better treated as freelance. Of course difficulties do arise when engagers haven't thought this through. HMRC do not help with patchy dissemination of info on this.

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