summary of examples of the annual maximum following structural changes from 6 April 2009.
vat treatment of business entertainment
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 …
STATUS, VAT, INDIRECT TAX
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 …
This Subject tells you about the coding of outstanding debts in NPS.
NTC listings (Unprocessed S17): NTC listing - Unprocessed S17 work list (Info)
This chapter explains what expenses are allowable when someone who is self-employed uses part of their home for trade purposes
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
Broad Outline of Scheme
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
Persons with a permanent right of residence
deciding whether taxi drivers supply their services to the cab firm or to the customer for VAT puporses
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.
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
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 …
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 …
DMB guidance on objections to the Self Assessment debt being coded out.