Tax Self Assessment, Missing Payslip

[LalyRawr]

I hope someone here can help!

My OH is a self employed contractor. I submitted his documents today to the accountant to sort his taxes and found that he was one payslip missing from a previous contract last year. Checked at home, not there, called company, he doesn't keep payslips. Advised me to call HMRC.

Am on hold to HMRC now {26 minutes so far!} but does anyone here know what I should do if they cannot help me?

Or if you reply before they answer their phones, what do I ask them for? Am planning on telling them the above and hoping they know what I need!

Thank you for help in advance.

A couple of things.

Firstly the company is fobbing you off. They have to keep tax records for a minimum of 6 years so they have the info, they just can't be bothered doing it for you. That said, once a statement has been issued they are under no obligation to provide a replacement.

Secondly if your DH gets payslips was this a one-off job or one of a series? If one of a series then there may be cumulative figures on the slips from before and after the missing one so you can work out what the missing figures are.

Lastly if you have bank statements and can see the payment for that job going in your accountant should also be able to reconstruct from that. Your husband would be at (slight) risk of having it disallowed should he ever get investigated in the future but for one payment out of a years worth I would advise one of my clients that it was probably worth it to be able to submit an accurate return.

Am confused with your reference to payslips as your dh is self employed.

Only employees receive payslips, self employed contractors receive remittance advices.

I work in payroll:accounts of a construction industry company. We don't keep copy payslips however the information is all there on our payroll software, it's just a bit if a pain to retrieve

Again all our payments to contractors under CIS is there on our government gateway. Again it's just a pain to retrieve (though we keep paper records of CIS too so would be easier). I'd have to type out a new statement of deductions.

Does your dh keep copies of the invoices he gives companies. If so you can use that as a remittance advice.

As with Pictures above I'm a bit confused as to how someone self employed gets wage slips.
Shouldn't he be invoicing the people he does work for ?

He doesn't get "wage" slips, he gets payslips.

All a payslip is is an advice note giving a breakdown of what monies have been sent to the bank and what (if any) deductions have been made, it's not particular to PAYE employees. Think of it as a remittance advice if you prefer.

It's not unusual within the construction industry for subbies to submit hours on a timesheet or other approved claim form rather than to send an invoice. Most CIS software allows for this and some actually produces invoices on their behalf for the contractor to use.

Plus there's always the possibility that a person who is self-employed for the most part and has to complete a tax return will take on a short-term contract where they will be taken on as an employee and will therefore receive a "wage" slip for the duration of it.

Hmrc are clamping down on it though & most sensible companies will ask for an invoice. Subbies are supposed to quite for work o. A job by job basis. We don't allow ours just to submit time sheets but have them word their invoice per job for a set amount rather than an hourly rate to cover ourselves

We've just had the situation where a specialist subbie took on so much work for us that we in effect became his sole employer so we had to put him on the books.

The OP hadn't actually said her dh is in the construction industry. If he is then yes, he needs to request copy Statement of Deductions (I got asked for some today oddly enough)

If not under CIS then just make up his own remittance advices.

Hmmm, just being his sole employer isn't necessarily an indication of employment Pictures!

Anyway, getting back to the OP I suppose that CIS or not it's also possible that her husband doesn't submit invoices cos the client operates self-billing.

But I still don't understand why if there is an amount in the bank it can't just be reconstructed for the tax return rather than spending time and possibly money chasing a piece of paper. I do this occasionally for my clients (I'm a self-employed book-keeper btw). If it's one missing receipt over the course of a year HMRC will be unlikely to treat this as unreasonable if they inspect.

Well he is an electrician working the hours we set ion site for an hourly rate with no element of risk on the job so we felt he came under the employee banner whereas previously he had worked on the odd contract here & there sl