Tax Forum :: Free Tax Advice

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

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...

I have no idea.

Not the most iseful reponse toa question.

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

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.

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.