Do any of your clients withhold PAYE and issue you with an IRP5?
JSRubysays: 11 November 2015 at 16:07
Yes, one of them did for the last taxable year.
TaxTimsays: 12 November 2015 at 7:11
Paying tax as an individual or a sole proprietor is essentially the same thing. Paying tax as a salaried employee versus a self-employed sole proprietor is different, With the former, you would simply submit your IRP5 in your Tax Return annually. However, if you are self-employed and are not paying PAYE on your earnings, then you will need to register for provisional tax and submit Provisional Returns twice a year.