I am just in the process of completing the CT600 for a client, and have come to the disclosure requirement for note 5 - Employees. During the financial year, my client didn't pay anyone through the payroll except himself as Director - the other staff are all self-employed and therefore invoice the company for their work. Do I therefore just include the Directors wage in this note? If so, where would I include the other fees? (they relate to a designer so I'm guessing professional fees?).
Also, I have noticed that last year I didn't include the drivers wages in this note as his costs were shown on the profit and loss account as a cost of sale and I took this note to refer to the overhead costs of any staff employed - I'm now thinking that the drivers costs should have been disclosed in this note as he was paid through the payroll - doh!
