P35 Q6 - HMRC give further guidance for Professional Contractors and Freelancers
HMRC published some comments about the P35 filing deadline and Professional Contractors and Freelancers operating Inside IR35.There was good news in that HMRC will, as always, accept provisional figures on the filing of a P35, as long as the exact figures are filed by January 31st 2010, and there is no longer any requirement to write in to HMRC to explain that the figures are provisional.There was mention of Q6 in the same HMRC news article, interestingly HMRC now accept that :- answering 'yes' to Part 2, Question 6 did not, and does not, indicate that figures on the P35 are provisional The two parts of Question 6 are not mutually inclusive so HMRC accept that it will be quite common for the first part to be answered 'yes' and the second part 'no'. direct reference at Question 6 on the P35 to the E10, which contains the explanation of how the question should be answered, would have caused less confusion. This will be addressed next year.This is consistent with our original advice ( on March 24th 2009 )on the question 6 on the P35 which you can still read here .By Phil Richards