A new client of mine has just realised they should have been reg as self employed for the 12/13 tax year - they run a small craft business. They have called HMRC and been told to fill in a SA, that bit is easy I can help with that. The problem I have is that they were employed until Oct 13 as a carer by a friend who was terrible at providing pay slips, etc so my client doesn't have her P60 for the 12/13 tax year and going forward there is no P45. So how do I work out the figures for the employment section of her SA?
The last payslip they have is for Jan 13 even though they were employed until Oct 13. They have parted on bad terms and apparently there is no way to get back in touch to try and get these forms. I realise that her employer legally should have provided her all this info but as it was a friend it i has all got a bit complicated.
1] There's a chance the employer has submitted some sort of EOY Returns even though the P60 was not forthcoming. Once you are authorised agent you could request the earnings and tax deducted from HMRC.
2] When your friend is on your agent list. You can view the P6 Tax Code Notices that should have been in operation (there's no guarantee that the employer has prepared 1] correctly.)
3] It'd be nice if your friend was paid directly into the bank as then you could work backwards towards Gross Pay. Does the January payslip have Year To Date amounts on it? Use the payslips you have and interview your client to see what earnings variations she might remember.
