5 days of employment needed on tax return?

Artorias1

After 2 years I stopped being self employed 31st of March 2014 and began full time employment on the 1st of April 2014. When completing my tax return for 2013/2014 do I need to let HMRC know that I was employed for those 5 days even though I didn't receive my first payslip until the end of April which would fall into the next tax year? Surely all they are interested in is if I made any extra income during the tax year from full time employment which technically speaking I didn't, my employers didn't even give a P60 because of how short a time it was between tax years.


Any advice would be much appreciated.
Thanks

TheCyclingProgrammer

Your earnings are treated as received when you become entitled to them or when they are paid, whichever is earliest. This would normally be your pay day (whatever the date is on your payslip), even if the money arrives in your bank after this.

http://www.hmrc.gov.uk/manuals/eimanual/EIM42260.htm

On that basis, you have no income to declare on your 2013/14 SA other than your self-employment income. This is also why you would have received no P60 from your new employer.

If you're asked to complete a self assessment for 2014/15 (in my experience HMRC may continue asking for one years after you finish self employment) you'll need to complete an employment sheet using your P60 and your P11D if you receive any expense payments/benefits.