My accountant has always answered “No” to the service company question on the P35. When I queried this she informed me that as I was not caught by IR35 my company was “not a service company”. As I have this in writing (by email) I believe it shows due diligence and, as they are chartered accountants, I have accepted her professional judgment.
However I have now closed the company and applied for it to be struck off, and as a result I am now filling in my own Self Assessment form.
In view of the above should I enter an amount for dividend and salary under the Service Companies Question on my SA form or should I leave it blank?.
(I appear to fall within the definition of service company that appears on the form.)
NB: the print out of the on-line SA my accountant completed for me for 2010/2011 does not appear to include this question.
Your advice would be very much appreciated.
Thanks and regards