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New queries, issue 4333

06 December 2011
Issue: 4333 / Categories: Forum & Feedback
Calculating turnover; Furniture freehold; Corporate attractions; PAYE penalty

Calculating turnover

I would very much welcome readers’ views on the following scenario. My client Mr A is a self-employed freelance worker but he also receives a small amount of income which is taxed through the PAYE system. Does my client have to register for VAT in the following circumstances?

  • His gross freelance fees are £71 000 a year.
  • He also has employment income of £4 000 a year and because his work is akin to his freelancing his employer has been authorised to operate an NT (‘no tax’) PAYE code number. The employment income is included in his freelance accounts.

Does Mr A have to register for VAT in these slightly unusual circumstances?

I look forward to readers’ replies.

Query 17 920 – Lance

Furniture freehold

My client is the freeholder of commercial premises...

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