National Insurance Contributions 2016/17 contains everything you need to know about this specialist area. It outlines how and when contributions are due, how liabilities are calculated and what can be done legitimately to minimise them. This new edition covers the various contributions using a practical class-by-class format. Together with extensive cross-referencing and clear indexing, it enables you to find the answers to your queries quickly and easily. The clear layout and practical approach of National Insurance Contributions, together with its use of worked examples, make this book indispensable to accountants, employers, tax advisers and NIC specialists alike.
This is the practical book for the busy practitioner or accountant in commerce who needs full, accurate and authoritative answers in a hurry.
A comprehensive annual guide to the full range of UK taxes, this is a highly practical guide written in a very accessible style.
This book is endorsed by the Chartered Institute of Taxation (CIOT). The new edition contains all the relevant UK direct tax legislation, along with EU Directives and Regulations and essential HMRC material.
This popular 250 page book from Bloomsbury Professional will provides a comprehensive post-Budget coverage of the new revised tax rates, allowances and reliefs.
The Core Tax Annuals Extended Set includes 8 titles plus a fully searchable CD-ROM: Corporation Tax 2016/17 by Pete Miller, Satwaki Chanda and Donald Drysdale; Capital Gains Tax 2016/17 by Rebecca Cave and Iris Wunschmann-Lyall; Income Tax ...
This popular 250 page book from Bloomsbury Professional will provide you with comprehensive post-Budget coverage of the new revised tax rates, allowances and reliefs.
Income tax £16,000 Class 4 national insurance contributions £3,000 For the tax year 2016/17 Lin's final income tax and class 4 national insurance contribution liabilities are expected to be as follows. Income tax £19,300 Class 4 ...
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(b) Employer's Class 1A NIC 2017–18 Ben (£4,000 × 13.8%) 552 –––––– Class 2 NICs 2017–18 – Forest himself (52 weeks × £2.80) ... and employee Class 1 and Class 1A National Insurance contributions are collected through the PAYE system.
Employers must pay Class 1A NIC at 13.8% in respect of most taxable benefits. Taxable benefits are calculated ... It is important to note that Class 1 and 1A contributions broadly apply to amounts which are taxable as employment income.