Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Don’t tell him, Pike!

08 May 2012 / Keith M Gordon
Issue: 4352 / Categories: Comment & Analysis , Admin
KEITH M GORDON asks a P35 service company question and gets a reply worthy of Captain Mainwaring

KEY POINTS

  • No statutory justification for the service company question.
  • Electronic form cannot be submitted without answering it.
  • HMRC claim it is to help their ‘processing’.
  • However it is acceptable to simply answer ‘no’.

Readers will recall that I wrote to HMRC in March raising questions about the lawfulness of the annual returns (P35s) which employers are required to file in the coming weeks.

The focus of my complaint was question 6 ‘Are you a service company?’ I argued that under the PAYE regulations the question is not one that is required to be answered.

Despite this however the electronic P35 on the HMRC website cannot be submitted without the question being answered either ‘Yes’ or ‘No’.

I have now received an HMRC response from the...

Only subscribers may read the full article

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.
back to top icon