Test yourself Question 1 of 6 Question 1 of 6
A sole trader under the ordinary regime, with no staff, pays the bill of a resident lawyer outside the flat-rate regime. Is the sole trader a withholding agent?
No, only employers are Yes, from the moment the fee is paid Only if the bill exceeds an annual threshold Only if it is a company
Question 2 of 6 Question 2 of 6
A flat-rate business owner hires an employee. Must tax be withheld from the salary?
No, flat-rate taxpayers never withhold Yes, withholding on employment income is the exception that still applies Only above the regime's turnover threshold Only in the first year of business
Question 3 of 6 Question 3 of 6
What must the certificate of withholding show, at a minimum?
The net amount transferred and the transfer date The sums paid, the tax withheld, the tax credits applied and the contributions Only the VAT on the invoice The tax code used on the F24
Question 4 of 6 Question 4 of 6
Which version of the CU is handed to the recipient?
The full version The short version Form 770 Form F24
Question 5 of 6 Question 5 of 6
The CU of someone who did a single one-off job: by when must it be sent to the Agency in 2026?
By 30 April By 16 March By 2 November It is never sent
Question 6 of 6 Question 6 of 6
Can form 770 be filed if a CU has not been sent?
Yes, the two steps are independent No, the 770 page makes filing conditional on sending the CU within its deadlines Yes, but only through the simplified system Only for agents with fewer than five employees
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