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            <div class="dfb_head gen_head">&nbsp;<div class="dfb_head_title"><h2 class="dfb_color">Documents for Business</h2>In excess of 1,000 customisable documents covering every conceivable business issue.</div></div>            	<div class="grid_8 alpha"><div class="doc_box shadow borderSolid"><h2 class="doc_header borderBottom dfb_color dfb_border">Introduction to this document</h2><div><h1 class="Introtitle"><span>Deduction</span><span> for deemed employment payments</span></h1><p class="Introintroduction"><span>A company can claim a deduction from its taxable profits in respect of the notional cost of a deemed payment of salary made for the purposes of IR35. The deduction is allowable for the accounting period in which the deemed payment was made.  Where the deemed payment is made after the company’s corporation tax return has been submitted, a separate claim can be made.</span></p><h2 class="Introsubtitle1"><span>How to claim</span></h2><p class="Introbody"><span>A claim can be made within the amendment window for the self-assessment return for an accounting period, i.e. within one year from the filing date of the tax return by amending the return. Or, if later, by submitting a claim using the overpayment relief method, no later than four years from the end of the accounting period for which the claim is being made. The formula below presupposes that overpayment relief is being claimed.</span></p><h2 class="Introsubtitle1"><span>Provisional claims</span></h2><p class="Introbody"><span>Where an IR35 investigation is still ongoing, you will need to make a provisional claim which can only be done by the overpayment relief method, i.e. between two and four years after the due filing date.</span></p><p class="Introbody"><span>&#xa0;</span></p><p class="Introbody"><span>&#xa0;</span></p><p class="Introintroduction"><span>&#xa0;</span></p></div></div></div><div class="grid_4 omega"><div class="doc_box roundBig borderSolid metadata"><h3 class="doc_header borderBottom dfb_color dfb_border">Document</h3><div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/652/258652.png" alt="Deduction for deemed employment payment" /></div><div class="clear"></div><div class="centerText"><a href="/login/documents_for_business/tax_and_business/company_tax/status/deduction_for_deemed_employment_payment/models/doc-kt_7375_258652_258649" class="roundBig doc_download">Download now</a><a href="#" class="small dfb_color" id="altdownload">Problems downloading ZIP files?</a></div><span class="docdate floatLeft">24.03.2017</span><div class="clear"></div><div><strong>File size:</strong> 24.12K</div><div class="floatLeft"><strong># Pages:</strong> </div><div class="floatRight"><strong>Format:</strong> <img src="/images/documents/ico/docx.gif" alt="" title=""/></div><div class="clear"></div></div><div id="reldocs" class="doc_box roundBig borderSolid doc_rel"><h3 class="doc_header borderBottom dfb_color dfb_border">Recommended documents</h3><ul class="ul_doc_rel"><li><a href="/documents_for_business/workplace_and_environment/safe_systems_of_work/safety_procedures/process___safe_system_of_work___inspecting_metal_extension_ladders/models/doc-kt_7461_26013_16468">Process - safe system of work - inspecting metal extension ladders</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/employee_remuneration/staff_suggestion_scheme_record/models/doc-kt_7369_24549_10258">Staff suggestion scheme record</a></li><li><a href="/documents_for_business/workplace_and_environment/safe_systems_of_work/safety_procedures/process___safe_system_of_work___working_in_lofts_and_roof_spaces/models/doc-kt_7461_26044_16499">Process - safe system of work - working in lofts and roof spaces</a></li><li><a href="/documents_for_business/workplace_and_environment/health_and_safety/workplace/building_condition_checklist/models/doc-kt_7426_25518_5633">Building condition checklist</a></li><li><a href="/documents_for_business/tax_and_business/financial_management_and_accountancy/reporting/variance_report/models/doc-kt_7928_27709_27337">Variance report</a></li></ul></div></div><div class="clear"></div><div id="ctaltdownload" class="roundBig doc_alt_download"><div class="doc_alt_download_left floatLeft dfb_color">Download each file separately</div><div class="floatRight"><a href="#" id="altdownloadclose" title="Close">X</a></div><div class="clear"></div><div id="ctaltdownload_int" class="doc_alt_download_int">	<div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/652/258652.png" alt="Deduction for deemed employment payment" /></div><div class="floatLeft"><ul><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/status/deduction_for_deemed_employment_payment/models/doc-kt_7375_258652_258649">Document introduction</a></li><li class="docx"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/status/deduction_for_deemed_employment_payment/models/doc-kt_7375_258652_258649">Document in original format</a></li><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/status/deduction_for_deemed_employment_payment/models/doc-kt_7375_258652_258649">Document in PDF format</a></li><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/status/deduction_for_deemed_employment_payment/models/doc-kt_7375_258652_258649">General information about this document</a></li></ul></div><div class="clear"></div></div></div>

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