§ Mr. DrewTo ask the Chancellor of the Exchequer under what circumstances a person who pays tax under PAYE is also required to fill in a self-assessment form. [156395]
§ Dawn PrimaroloA person paying tax under PAYE is also required to fill in a self-assessment return if they are:
- A company director
- An employee paying higher rate tax
- An employee with more complex tax affairs
- A pensioner with more complex tax affairs.
§ Mr. DrewTo ask the Chancellor of the Exchequer what definitions of(a) employed and (b) self-employed are used by the Inland Revenue for the purpose of a self-assessment form for income tax. [156396]
§ Dawn PrimaroloAs set out in the self assessment tax return guide, a taxpayer who receives a self assessment return, has to complete the employment pages if he or she is an employee, or office holder, or director, or agency worker or receiving benefits from a former employer. A taxpayer has to complete the self employed pages if he or she carried on a trade, profession or vocation as a self employed person in the UK or abroad.