Personal Tax- Director of company with zero income BUT still shows up on Employment pages
Article ID
a-director-for-company-with-zero-income-but-still-shows-up-on-employment-pages
Article Name
Personal Tax- Director of company with zero income BUT still shows up on Employment pages
Created Date
8th November 2020
Product
IRIS Personal Tax
Problem
IRIS Personal Tax: A director for company with zero income BUT still shows up on Employment pages
Resolution
If they are an active director then HMRC ‘suggest’ that the Employment is still disclosed even if there are no income/benefits.
Prior to 2021 -By not disclosing this then they would run the risk of HMRC de-registering them from Self-Assessment if this was their only reportable source. See note for Box 6 on latest form here – https://www.gov.uk/government/publications/self-assessment-employment-sa102
2022 update – HMRC have updated their own notes with no mention of this anymore- we recommend you contact HMRC support to ask if they need the employment pages showing on the SA100 even with no income etc.
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