BruceF

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

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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.

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.

Thank you so much for your really detailed reply. This explains everything perfectly! Best wishes, Bruce.

Dear HMRC I am a locum optometrist and I invoice the various different companies that I have worked for within a few days of the end of every month via my Limited Company. As I am through a Limited Company, I have to use the traditional accrual basis of accounting. The HMRC guidance states: If you exceeded the threshold in the last 12 months: You must register if, by the end of any month, your total VAT taxable turnover for the last 12 months was over £90,000. I am not sure how I should correctly calculate the threshold as this guidance is too vague. Please could you tell me which is the correct method out of techniques 1 to 4 below to calculate my taxable turnover. 1. Do I need to record the date of each day that I have provided a service and each daily invoice amount, and then check the last 12 months of this turnover at the end of every day? 2. Can I to record the date of each day that I have provided a service and each daily invoice amount, and then check the last 12 months of this turnover on the last day of every month? 3. Can I use my accountancy software on the last day of every calendar month to calculate the total 12 months of turnover from the invoices that I have previously submitted? 4. If I use method 3 then can I perform this check on the last day of every calendar month, or must I do this at the on the same day of the end of every month in which my trading year started? i.e. If I started trading on 10th October, must I check my 12 months of turnover on the 9th day of every month? I would prefer to use method 3 as this would be quick, simple and easy, and would reduce the risk of me making calculation mistakes. Please could you let me know if method 3 is an allowable way to calculate my taxable turnover for VAT threshold purposes? Many thanks, 

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