Tolley's Tax Essentials: Employment and Benefits

Tolley's Tax Essentials: Employment and Benefits

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This guide is for all companies, employees and professional advisors affected by such changes as the introduction of Class 1A NICs, the new P11D returns and the IR35 legislation affecting personal service companies. This reference book is divided into 3 key sections and also features tables and a table listing every form of earnings alphabetically, showing how they are taxed and where more detailed information and examples can be found in this book. Part 1 is structured around the new look form P11D. It walks the reader through every stage of completion of this daunting form and also covers the taxation treatment of earnings, expenses and benefits, in whatever form. Part 2 deals with the PAYE system, termination payments, share schemes, pensions and other related topics. Part 3 deals with the administration aspects, interest and penalties for non-compliance, VAT and the Construction Industry Scheme. The work features worked examples and numerous headings for the most rapid and user-friendly reference making it equally suitable for non-tax technical personnel in the payroll, finance and human resources departments.
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Product details

  • Paperback
  • Lexisnexis UK
  • Tolley Publishing
  • London, United Kingdom
  • 0754513297
  • 9780754513292

Table of contents

Preliminary; Quick reference and navigation table; Inland Revenue organisation; list of useful Inland Revenue Guides; Tax Tables. Part 1 Introduction to employment taxes and form P11D; Introduction; Employed or self-employed?; Earnings for tax and NICs; Benefits; General; Expenses; General; Expenses and Benefits; Form P11D; (Assets transferred, Payments made on behalf of employee, Vouchers or credit cards, Living accommodation, Mileage allowance, Cars and car fuel, Vans, Beneficial loans, Private medical treatment or insurance, Relocation, Services supplied, Assets placed at employees disposal, Shares, Other items, Expense payments, Travel and subsistence); Forms P11D and dispensations; PAYE settlement agreements. Part 2 PAYE system and employer returns; National insurance; Termination payments; Employee share schemes; Pensions and social security benefits; Personal service companies; Specialised occupations and professions; Overseas matters. Part 3 Administration; Interest and penalties; VAT; Construction Industry Scheme.
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