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Posted Wed, 19 Jun 2024 19:38:14 GMT by BruceF
Dear HMRC I work for a College an assessor under a self-employed contract. I submit invoices to the College. They deduct 20% tax from my payments. The tax deductions are listed on my payslips. However, no national insurance deductions are taken. Please could you let me know where I can enter the amount of tax deducted in the self employment section of my self assessment tax return? I'm asking as there isn't anywhere to enter the tax deduction unless I am classified as a construction industry subcontractor. I've had a look online and it seems like other College assessors who are in the same situation are recording their self-employed income and tax deduction in the 'employed' section and are then adding a note to say they are really self-employed in the 'Additional information' section to get around this problem. However, with this method Class 2 and 4 national insurance deductions are not calculated or deducted. I would be very grateful if you could tell me where I should enter my self employed payment tax deductions in my self assessment tax return? Many thanks, Bruce.
Posted Tue, 25 Jun 2024 11:07:02 GMT by HMRC Admin 19
Hi,

As you state that you have a contract with the college and tax is deducted, this would be seen as employment and not self employment. You can see guidance here:

ESM4151 - Particular occupations: examiners - status

Thank you.
Posted Wed, 26 Jun 2024 20:08:01 GMT by BruceF
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