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Posted Tue, 14 Jan 2025 11:46:48 GMT by terrier24
Hi
I've had to register for self assessment as I need to declare Child Benefit payments received for the HICBC.
I've not had to do a return before.
I work for a small ltd company and I am employed as a Director.
There is 1 owner/Director and 2 other employed Directors including myself.
I only receive income through PAYE and pay all my tax and NICs in this way.
I have no other income and receive no dividends as a Director. In completing the SA102 when it asks "If you were a company director, put ‘X’ in the box"
I thought it was obviously yes but the accompanying notes say "Box 6 - If you were a company director Put ‘X’ in the box if you received income or benefits as a company director" does this mean outside of PAYE?
Given my income detail above and the definition above am I still classed as a Director for the purposes of SA? - may seem an obvious question so apologies but I'm getting this round my neck and the more I read online the more I have got confused!
If so would I also need to tick the box as a Close company given I have no shares or anything.
Thanks in advance for your help.
Posted Wed, 29 Jan 2025 15:28:08 GMT by HMRC Admin 13 Response
Hi terrier24,
Based on your question we assume you have followed the guidance at:
•    High Income Child Benefit Charge: Pay the tax charge and
•    Self Assessment: Employment (SA102) Employment notes(2024)
Box 6 advises you to put an ‘X’ if you received income or benefits as a company director. This does include all income and benefits you have received in that Directorship which includes your PAYE income and tax deducted already inserted in Boxes 1 & 2.
If you require any further assistance, then please use the options at:
Self Assessment: general enquiries 
Please ensure the tax due is paid on time. Please see guidance at: Pay your Self Assessment tax bill: Overview
Thank you.

 

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