Self Emplyed-self assessment

andlay

My son was working for a one man band last year and was informed by him that he needed to be self employed. My son made all the necessary enquiries and was advised to wait to receive a personal number. In the meantime the work ran out and he was given no further jobs from this person. He then began working for other companies through an agency and has been paying PAYE. He has now been asked to complete a self assessment tax form. He has explained to the tax office that he has not earnt any monies which were not PAYE but they insist he completes it.
Is this necessary and will he have to complete it annually although has never implimented the system?

pipscot

andlay wrote: »

My son was working for a one man band last year and was informed by him that he needed to be self employed. My son made all the necessary enquiries and was advised to wait to receive a personal number. In the meantime the work ran out and he was given no further jobs from this person. He then began working for other companies through an agency and has been paying PAYE. He has now been asked to complete a self assessment tax form. He has explained to the tax office that he has not earnt any monies which were not PAYE but they insist he completes it.
Is this necessary and will he have to complete it annually although has never implimented the system?

I don't understand - how could he be "working for a one man band last year" but not receive any payment?

andlay

While he was working for the one man he received wages which had tax deducted from them. The chap told my son he needs him to be self emplyed. During the period of waiting for the personal number my son had no work wiith the guy, so by the time it all came through he no longer worked for him anyway.
I hope that is a little more clear
Thank you

System

Once it's issued it has to be completed. He declares his PAYE pay and tax on employment pages and nil on a self-employment page and make sure he puts a start date in box 5 and end date in box 6. He can add more notes in box 19 on page TR6 of the main body of the tax return.
If he submits the return as soon as he has received his P60 from his employment then that should give HMTC enough time to end his self-employed status and stop the issue of further tax returns.

andlay

Thats most helpful.