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P35 guidance
 
HMRC has issued the following guidance on completion of form P35 for this and previous years:
 
'Provisional figures: those employers to whom “IR35” applies
 
'For those employers to whom “IR35” applies at page 78 of the CWG 2(2009) [see www.lexisurl.com/7zAhV] “Late payments of tax and NICs on deemed payments” we advise that if you are not able to calculate the actual amount of deemed payment for 2008/09 you may submit provisional figures on the P35 to be submitted by 19 May 2009 subject to certain criteria. One of the criteria in CWG2 was that you must make clear in a covering letter that the figures on the P35 are provisional.
 
'HM Revenue & Customs (HMRC) has...
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