National Insurance Contributions 2020/21

National Insurance Contributions 2020/21
ISBN-10
1526514869
ISBN-13
9781526514868
Category
Business & Economics
Pages
432
Language
English
Published
2020-09-17
Publisher
Bloomsbury Professional
Author
Sarah Bradford

Description

Covers all classes of UK National Insurance contributions. It explains where a liability arises under each class and how to calculate that liability, as well as describing the associated administrative requirements. It also considers international issues for British citizens working abroad and foreign nationals working in the UK. This title contains the key information practitioners need to know about this specialist area including: Coverage of all classes of NICs and international issues Appendices showing rates of each class of NIC for the last 6 years References to guidance on the GOV.UK websites and in the HMRC Manuals Worked examples Focus points Legislative references Distinctly practical and accessible in style it also contains examples and planning points to illustrate where the liability can be minimised legitimately. All commentary is supported by legislative references and the entire text is clearly indexed and comprehensively cross-referenced to enable the reader to find what they need quickly and easily. The clear layout and practical approach, together with its use of worked examples, make this book indispensable for accountants, employers, tax advisers and NIC specialists alike.

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