I freelance for two publishers, only one of whom deducts 25% PAYE. Last year I received IRP5s from both, but this year only from the one who deducted PAYE. SARS says the other one MUST supply an IRP5, but they disagree. How do I declare this untaxed income on my return in the absence of an IRP5? On my return I answered the question regarding extra income and/or expenses as 'yes' but there is no space on the form where I can fill in this untaxed income.
Do you have any deductions you wish to claim against this income? If so then put it under the "local income" section and include all the incomes and expenses. If there are no expenses then you can include the amount under "other receipts and accruals" and include the amount in the 'other' column.
Is there no chance of getting an IRP5 from the other publisher? It would help to get one.
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