Tax return

[dazzlerdo]

Some advice please as I have no clue.

My 17 year old DS goes to college 3 days and works self employed for a builder 2 days a week.
He's been doing this for about 8 weeks, he's £60 a day but comes out with £48 after the guy he works for takes tax off him.

My questions are

1. Will he need to do a tax return this year?
2. Will he need an account or could he do this himself?
3. Any advice please on how to do this very much welcome

If he is self employed why are they deducting tax?

There should be zero tax deduction if he is self employed. Are you sure he is not a PT employee on PAYE? His income sounds too low for income tax, so the tax withheld is probably the NIC.

Sounds like he's been treated as a subbie under the CIS scheme (the contractor keeps 20% and pays it to HMRC), is he registered for CIS? If not I think the contractor is meant to take 30%.

I have no idea.
All this is new to me and him. All I know is he told him to get his UTR number from hmrc. DS did mention something about him who's doing work for would have to pay 30% tax for him if he didn't get the number

Also DS has come home today from working and said he is getting x amount tax back next month. The guy he's doing the work for told him.
I don't understand this either!

Either he is self-employed in which case he pays his own tax and national insurance or he's employed in which case the employer pays it. God knows what that guy is doing. Does your son have a contract?

If he is self employed then he needs to register as self employed and invoice for his time, and he gets paid the full amount. The man he works for cannot deduct tax.

Self employment has rules about working for only one person and regularly. It makes you an employee and they need to employ him with all the legal responsibilities that come with that.

If they mania deducting tax then your son is not self employed but he needs to get payslips showing his pay and his tax deductions.

There is a specific scheme for construction, which differs to normal self employment, because construction was known for cash in hand.

He needs to look up Construction industry scheme, and do what is required on HMRC website. Tax will be deducted from every payment, so he will need to do a tax return in order to claim it back

No he does have a contract. He just works around college, so could be anything from 1-6 days depending if it's half term or not.

When he spoke to hmrc they advised
him he needs to create a cis account but to do this he needs a government gateway account. They also advised him he wouldn't be able to create one until he is 18!