IR35:
Computation - Question 22
How does the company produce a payslip that has deemed tax/NIC deducted when the actual salary paid to the employee is less? Should the entry on the payslip be actual salary or deemed emoluments with deemed tax/NIC deductions?
Payslips should only reflect actual salary and the tax/NICs on actual salary.
The only employee documents where IR35 deemed payments and tax/NICs on them
should be reflected are the P45 or the end of year P60.
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