End Of Year Declarations - Question 2: Expenses

[OverLord]

On the End Of Year Declarations form Question 2 is "So far as you know, did anyone else pay expenses, or in any way provide vouchers or benefits
to any of your employees whilst they were employed by you during the year?"

I recently worked for eight months for a client and I covered my own hotels/travel/food expenses when going to their UK site.
For about half of the period I worked at one of their sites in Europe - for this I was expensed for hotels/travel/food.
These were reimbursed through my Ltd Co. bank account.

By answering Yes to this question am I putting myself within IR35?

[ASB]

It is not related to ir35.

From your description the answer to that question is no.

[OverLord]

It is not related to ir35.

From your description the answer to that question is no.

What is the purpose of the question then?

[Clare@InTouch]

What is the purpose of the question then?

To find out if anyone else provided benefits in kind to your employees that they should be taxed on.

[ASB]

To find out if anyone else provided benefits in kind to your employees that they should be taxed on.

For example my employers clients may provide flights, hotels etc under their systems. Then the answer would be yes.

thesecould potentially be taxable.

if there was no need to make a declaration then an effective fiddle is glaringly obvious.

from your situation if it were the case that the client had provided these directly (the expenses had been claimed directly from the client) then the answer would have been yes