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Class 1 structural overview - post April 2009: structural changes: the Class 1 and 2 annual ...

summary of examples of the annual maximum following structural changes from 6 April 2009.

Specific issues: business entertainment

vat treatment of business entertainment

Volunteer drivers

Volunteer drivers

Self Assessment: an overview

SALF100 - Self Assessment: an overview This guide to the legal framework is an up-date of what was 'Self Assessment Technical 2: Self Assessment: the legal framework’, commonly referred to as 'SAT 2'. The original …

VAT

STATUS, VAT, INDIRECT TAX

Particular occupations: computer staff supplied by agencies

ESM4020 - Particular occupations: computer staff supplied by agencies A copy is set out below of a circular issued to its members by the Computing Services Association (representing agencies supplying clients with …

Coding: adjustments to collect tax: coding out outstanding debts

This Subject tells you about the coding of outstanding debts in NPS.

NTC listings (Unprocessed S17): NTC listing - Unprocessed S17 work list (Info)

NTC listings (Unprocessed S17): NTC listing - Unprocessed S17 work list (Info)

Specific deductions: use of home: contents

This chapter explains what expenses are allowable when someone who is self-employed uses part of their home for trade purposes

Introduction: about this manual

This manual is to help people compute trading income for tax purposes or check computations. It supplements the basic guidance in the tax return and help sheets

Guide to determining status: financial risk

ESM0541 - Guide to determining status: financial risk A strong indication of self-employment can be the financial risk which the worker runs in doing the job. In general terms, the greater the financial risk the …

How to complete the end date of the old job

How to complete the end date of the old job

Particular trades: taxi and hire cars: to whom do the drivers supply their services, the ...

deciding whether taxi drivers supply their services to the cab firm or to the customer for VAT puporses

Class 2 National Insurance contributions: Entitlement to pay voluntarily: Payment methods

Guidance about the way that those who are not liable to pay Class 2 National Insurance contributions but who are entitled to pay voluntarily, can pay.

Class 2 National Insurance contributions: Time limits for paying: Late notification ...

Guidance about notifying commencement of self-employment. It includes guidance about penalties imposed when a person fails to notify commencement of self-employment within aprescribed time limit. shelfLife: 5Y

ESM1013 - Detailed guide to determining status: control - overview

the right of control over a worker is a significant factor to take into account in determining status. ESM1013 – Detailed guide to determining status: control - overview In the 1950s the courts took the view that …

Particular occupations: School Inspectors - status

ESM4301 - Particular occupations: School Inspectors - status Registered Inspectors and other team members may be either employed or self-employed depending on the facts of a particular engagement. However the …

Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: further ...

DMB guidance on objections to the Self Assessment debt being coded out.