Tax for once off job

C

Candy11

Guest
Hi I'm currently correcting exams for a body and they are paying me per script but they want to tax my earnings. I am self employed and self assessed so would rather get the full amount and declare it under my self-assessment because I earn very little and don't pay much tax. Is it strange that they want to with hold the tax when I am not their employee but just doing a once off job?

Thanks in advance for any advice.
 
Candy11 said:
Hi I'm currently correcting exams for a body and they are paying me per script but they want to tax my earnings. I am self employed and self assessed so would rather get the full amount and declare it under my self-assessment because I earn very little and don't pay much tax. Is it strange that they want to with hold the tax when I am not their employee but just doing a once off job?

Thanks in advance for any advice.
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But they obviously feel that you are their employee. This treatment would be to your benefit anyway, because assuming you don't have any other PAYE employments, you will qualify for a PAYE Tax Credit, and the first c.€8k would therefore be untaxed.
 
Candy, I notice you use the word 'with-hold'. Could it be that this body is withholding the Professional Services Withholding Tax,? If so, you are not being classed as an employee and you can still declare under self assessment, with this tax withheld being to your credit
 
Mizen Head said:
Candy, I notice you use the word 'with-hold'. Could it be that this body is withholding the Professional Services Withholding Tax,? If so, you are not being classed as an employee and you can still declare under self assessment, with this tax withheld being to your credit
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The services being carried out by the OP would not fall within PSWT (the following is taken from [broken link removed])

What professional services are subject to PSWT?

Basically, all professional services are subject to PSWT, including:

  • Services of a medical, dental, pharmaceutical, optical, aural or veterinary nature
  • Services of an architectural, engineering, quantity surveying or surveying nature and related services
  • Services of accountancy, auditing or finance and services of financial, economic, marketing, advertising or other consultancies
  • Services of a solicitor or barrister or other legal services
  • Geological services
  • Training services provided on behalf of FÁS.
 
In practice, public bodies tend to apply PSWT more widely than the above technical definition suggests.
 
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