Completing SA when exact details unknown

Touch79

My partner has rather belatedly been instructed to complete SA for 09/10.

During this period she only held one position of employment, and this was for about 4 months.

The problem here is that she was never issued with any payslips or a P60 so isn't really sure what to declare on her SA.

From her recollection she was probably paid around £6000 in total (which would mean there is no tax due as this was her only income for the period), but it could potentially have been as much as £8000 which would mean the opposite.

The problem is compounded by the fact that her 'employer' was always late with her wages, making it harder for her to keep track of. At one point she didn't get paid at all for about 10 weeks.

Additionally she has no idea whether he has deducted any tax (unlikely) or National Insurance (also unlikely) and it is doubtful she would get any info from this company should she request it (she walked out in the end when her wages failed to materialise once more, and it's also possible that it no longer exists).

I'd be grateful for some advice on what to do here, should she complete the SA as accurately as she feels she can (although impossible to be precise) or should she be speaking with HMRC before doing anything?

Thanks in advance.

Touch79

Further to the above we have now established that the company in question ceased trading sometime ago.

Our best estimate is that she earned £6000 during this period but are still wary in case it was higher (don't really fancy a tax evasion charge).

Any advice much appreciated.

chrismac1

Was she paid in cash, by cheque or direct bank transfer? If in cash, then in essence there is no real evidence at all what her employment status or pay really was. The employer had a legal obligation to issue her with payslips and a P45 if she had a contract of employment, or employee status.

I'd suggest filling in the tax return with whatever information you have available, and using the notes to explain why it contains estimated figures. Note that if the employer has failed to submit a year end return, your partner will not have any credit on her NI record from her time there either. These are the sorts of guys HMRC should be chasing all round the houses in my view.

Touch79

chrismac1 wrote: »

Was she paid in cash, by cheque or direct bank transfer? If in cash, then in essence there is no real evidence at all what her employment status or pay really was. The employer had a legal obligation to issue her with payslips and a P45 if she had a contract of employment, or employee status.

I'd suggest filling in the tax return with whatever information you have available, and using the notes to explain why it contains estimated figures. Note that if the employer has failed to submit a year end return, your partner will not have any credit on her NI record from her time there either. These are the sorts of guys HMRC should be chasing all round the houses in my view.

She was paid in cash, only that it would seem that during her time there the money was running out fast, hence the sporadic pay she received.

I'm pretty certain there was no written contract of employment.

The likelihood is that there is no evidence in existence that she ever worked there, or received any payment, but the sudden request for a SA return is rather odd, and we obviously wish to comply with the request honestly and truthfully.

Mikeyorks

Touch79 wrote: »

but the sudden request for a SA return is rather odd, and we obviously wish to comply with the request honestly and truthfully.

Whilst you may be able to make a reasonable stab at what she was paid ............. what do you intend to put in the tax deducted box?

I would ring HMRC and see if they have any data - before you complete the Return. If they've just requested it ...... the deadline can't be 31/1?

Touch79

Mikeyorks wrote: »

what do you intend to put in the tax deducted box?

Absolutely no idea to be honest, maybe we should just put zero and explain in the notes?

HMRC requested the SA in the first week of December, and, although I believe we have three months from this date to file, I understand the online facilty is only available until 31st Jan.