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基本説明
It identifies the precise obligations of the employer and helps employees understand the requirements they must meet for completing tax returns and paying tax.
Full Description
"This practical guide provides an essential overview of the self-assessment regime for employers, employees and the self-employed. Providing a clear and handy examination of the new regime, the book also examines relevant background law, has clear step-by-step guidance on filling in the tax return and gives clear explanations and examples of various complex concepts (eg basis period, capital allowances, loss relief).It identifies the precise obligations of the employer and helps employees understand the requirements they must meet for completing tax returns and paying tax. Numerous worked examples illustrate the effects of self-assessment and the current year basis of assessment for the self-employed.Topics include: Payment of tax and accounts Completion of the tax return, with examples PAYE Partnerships Explains transitional rules for existing businesses"
Contents
"The Road to Self-Assessment; Overview of Self-Assessment; Preparing for Self-Assessment; The Main Return; Overview and Questions 1-9; Supplementary Pages; Employment and Share Options; Self-Employment (Sole Traders); Partnership; Land and Property; Foreign; Trusts; Capital Gains; Non-Residence etc; The Main Return; Questions 10-24; Penalties; Interest and Surcharges; Enquiries; Enquiries in Practice; Worked Examples on Self-Employment and Partnership; Worked Examples on Penalties, Interest and Surcharges; Appendices; Tables and Index."
