How to enter self employed payment tax deductions in a self assessment tax return?

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.

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.

Dear Admin 19 Thank you for your reply and for the information which you have provided. This is very useful. The College which I work for class me as self-employed and my contract states this. You have said that for the purposes of my tax return HMRC would class me as employed. The College take deductions for tax but no deductions for national insurance from my pay. If I submit my College work under the employed section on my self-assessment tax return then no national insurance amount is calculated and therefore no amount will be paid. Please could re-confirm that I should still use the employed section as this means I will not end up paying any national insurance deductions for my College work. Many thanks for your help with this. Best wishes, Bruce.

Hi,
You should submit under self employment.  
There is a box in the self employment section of SA104F of the full self employment suplementary page SA104.  
On page SEF5, box 82 "Other tax taken off trading income" you would enter the tax deducted on your behalf, so that this sum can be factored into your tax calculation.
SA103F Self-employment (full) 2024.  
If completing your tax return online, you will need to tick the option to state your income was over £85000, so that the full self employment version is available, which is
where you will find the tax box.  
Thank you.

Dear HMRC Admin 20 Thank you so much for your help with this. The above method has worked. Best wishes, Bruce.

Feedback to reply .

Entering self-employed payment tax deductions in a self-assessment tax return involves several steps. Here's a general guide to help you through the process: 1. **Gather Your Records**: Collect all your financial records, including invoices, receipts, bank statements, and any other documentation that supports your income and expenses. 2. **Sign In to Your HMRC Account**: Log in to your HMRC online account using your Government Gateway user ID and password. 3. **Start Your Self-Assessment Tax Return**: - Select "Self-Assessment (SA)" from your HMRC account dashboard. - Choose the tax year for which you are filing the return. - Begin the process by following the on-screen instructions. 4. **Enter Your Personal Information**: Confirm your personal details, including your name, address, and National Insurance number. 5. **Declare Your Self-Employed Income**: - Navigate to the section for self-employment income. - Enter the total amount of income you received from your self-employed work during the tax year. 6. **Enter Your Business Expenses**: - In the expenses section, you'll need to categorize and enter your deductible business expenses. Common categories include: - Office costs (e.g., stationery, phone bills) - Travel expenses (e.g., fuel, parking) - Clothing expenses (e.g., uniforms) - Staff costs (e.g., salaries, subcontractor payments) - Things you buy to sell on (e.g., stock or raw materials) - Financial costs (e.g., insurance, bank charges) - Costs of your business premises (e.g., heating, lighting, business rates) - Advertising or marketing (e.g., website costs) - Training courses related to your business - Enter the amounts for each category based on your records. 7. **Check Allowable Expenses**: - Make sure you only enter allowable expenses as defined by HMRC. These are expenses that are wholly and exclusively for the purpose of your business. 8. **Calculate Your Profit**: - The system will automatically calculate your profit by subtracting your total expenses from your total income. - You will then be asked to confirm these figures. 9. **Enter Additional Information** (if applicable): - Provide details of any other income, such as savings interest, dividends, or rental income. - Enter any other relevant information, such as tax reliefs, losses from previous years, or other adjustments. 10. **Review and Submit Your Return**: - Carefully review all the information you have entered to ensure it is accurate and complete. - Once you are satisfied, submit your tax return. 11. **Keep Records**: - Keep all your records and receipts for at least five years after the 31 January submission deadline of the relevant tax year, in case HMRC asks for evidence of your expenses. 12. **Pay Any Tax Owed**: - After submitting your return, HMRC will calculate any tax you owe. Pay this amount by the deadline to avoid penalties and interest. If you are unsure about any part of the process, it may be beneficial to consult with a tax professional or accountant who can provide specific advice based on your circumstances.