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Where Taxpayers and Advisers Meet

Director who received no payments of any kind

CG
Posts: 164
Joined: Wed Aug 06, 2008 3:33 pm

Director who received no payments of any kind

Postby CG » Fri Jul 27, 2018 3:50 pm

Hi

I have just been informed that my client became director of 2 Ltd companies in March and October 2015. No income or benefits for these companies were received in tax years 2014/15, 2015/16 & 2016/17, but the fact he was a Director who received no payments of any kind was not completed on these tax returns.

He has been running a self employed consultancy business for many years, which is why tax returns were completed.

I will obviously complete the correct sections on his 2017/18 tax returns, but is there any need to inform HMRC that details of him being a Director should have been on the previous returns?

Many thanks

someone
Posts: 322
Joined: Mon Feb 13, 2017 10:09 am

Re: Director who received no payments of any kind

Postby someone » Fri Jul 27, 2018 6:50 pm

I have no idea. I've never filled in the pages. The help says:

You might need to fill in more sections, known as ‘supplementary pages’, if you’re telling HMRC about these types of income:

employees or company directors - SA102

I don't have any income so I don't fill in the page for my directorship.


But I shall wait to see what the experts say...

bd6759
Posts: 2857
Joined: Sat Feb 01, 2014 3:26 pm

Re: Director who received no payments of any kind

Postby bd6759 » Sun Jul 29, 2018 10:08 am

I have no idea.
Not the most iseful reponse toa question.

bd6759
Posts: 2857
Joined: Sat Feb 01, 2014 3:26 pm

Re: Director who received no payments of any kind

Postby bd6759 » Sun Jul 29, 2018 10:11 am

From the notes page: (my highlighting)

Fill in the ‘Employment’ page if you:
• work for an employer who deducts tax through PAYE
received income as a company director
• hold an office such as a chairperson, secretary or treasurer and received an income for that work
• work for one person through another company or partnership
• received foreign income from a job, directorship or office

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/690321/sa102-notes-2018.pdf

someone
Posts: 322
Joined: Mon Feb 13, 2017 10:09 am

Re: Director who received no payments of any kind

Postby someone » Sun Jul 29, 2018 1:48 pm

From the notes page: (my highlighting)
So you quote part of my post, say it's not helpful, and then proceed to say the same as me while completely failing to answer the op's question - to which I didn't know the answer.

perhaps:

1. The op is wrong in his assertion that the pages have to be filled in. As I said, I've never filled them in but I'm not professing to have a definitive answer. His question then becomes moot.

2. You should fill them in but nothing needs to be done about previous years as no tax was lost.

3. Something else.

It may, of course, be an 'it depends' type of question. In my case there is no possibility of renumeration either now or in the future. But again, I don't know if that matters or not.

robbob
Posts: 2605
Joined: Wed Aug 06, 2008 4:01 pm

Re: Director who received no payments of any kind

Postby robbob » Sun Jul 29, 2018 2:21 pm

Someone
So you quote part of my post, say it's not helpful, and then proceed to say the same as me while completely failing to answer the op's question
Ok - less of the handbags needed on a Sunday afternoon :) please you very nice ppl

bd6759 did actually answer the question (IMHO) - by highlighting the specific bit that says you should complete the employment page IF you received income as a director.
Therefore If no income was received no need to complete the page.

For transparency purposes one may want to highlight directorships in additional information box and add note that no income was taken therefore no employment page was completed.


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