09 October 2000
If I was to compute my 'deemed payment' under IR35 on 31 March, hold a board meeting and vote myself the amount equal to the deemed payment as a salary bonus, could I avoid having to pay over the tax and National Insurance contributions on 19 April? I would then apply the tax and National Insurance contributions when I drew the bonus out of the company over the next nine months, following normal pay-as-you-earn rules.
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
