It’s time to run your first RTI PAYE year end and you have your own limited company, how do you answer this question?
| Service Company | ‘Yes’ if you are a service company – ‘service company’ includes a limited company, a limited liability partnership or a partnership (but not a sole trader) – and have operated the Intermediaries legislation (Chapter 8, Part 2, Income Tax (Earnings and Pensions) Act 2003 (ITEPA), sometimes known as IR35). Otherwise indicate ‘No’. |
The question is now a bit more specific, which is great, because you will only answer ‘Yes’ if you have operated IR35.
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