Self Assessment - IR35

saker75

Dear all,

Over the last year I've been employed and self-employed simultaonously. 

Two of my corporate clients treat me as IR35 and I have received P60s from them both. When I submit my return do they go under SA102 (employment) or SA103 (self-employment)? I only seem to have an option to give a total amount of tax already paid under SA103 rather than splitting them into specific clients. 

Any advice?

Thanks
S

Savvy_Sue

HMRC don't care where your money came from, only how much of it is taxable, so the fact that you can only put a total amount of tax in that section rather than splitting it between the two employers is neither here nor there. 

Sandtree

saker75 said:

Two of my corporate clients treat me as IR35 and I have received P60s from them both. When I submit my return do they go under SA102 (employment) or SA103 (self-employment)? I only seem to have an option to give a total amount of tax already paid under SA103 rather than splitting them into specific clients. 

I think you mean they have determined that you are inside IR35. If that were the case you would almost certainly therefore be on PAYE with the recruitment agency or going via a compliant umbrella company. You should however know what your setup is, who is paying, where the money is paid to and if its gross or net.

Assuming you are via an umbrella or PAYE of the agency then the income goes under SA102 as you are legally an employee

saker75

I've used SA102 for each IR35 and then put non-IR35 clients under self-employment. 
Thanks for your help.