1192 - Service company income

Complete this field if you provided your services through a service company.

You provided your services through a service company if the following apply:

• you performed services (intellectual, manual or a mixture of both) for a client (or clients)
• the services were provided under a contract between the client(s) and a company of which you were, at any time during the tax year, a shareholder
• the company's income was, at any time during the tax year, derived wholly or mainly (that is, more than half of it) from services performed by the shareholders personally.

Do not complete this field if all the income you derived from the company was employment income.