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Service company – a question of responsibility

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As a contractor, you no longer need to worry about the service company question on personal and employer self-assessment tax returns. HM Revenue & Customs (HMRC) has scrapped this much-maligned question – which was essentially trying to capture the salary and dividend income payments made to the contractor by his or her own limited company.

First introduced in 2008, the question as to whether contractors were operating as…

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