National Insurance Contributions 2013/14

ISBN-13: 9781780431611 / Angielski / Miękka / 2013 / 382 str.

Sarah Bradford

Opis

National Insurance Contributions 2013/14 contains everything you need to know about this specialist area in the UK. The book outlines how and when contributions are due, how liabilities are calculated, and what can be done legitimately to minimize them. This edition covers the various contributions using a practical class-by-class format. Together with extensive cross-referencing and clear indexing, it enables the reader to find the answers to queries quickly and easily. The clear layout and practical approach, together with its use of worked examples, make this book indispensable to UK accountants, employers, tax advisers, and NIC specialists alike.

Spis treści

Chapter 1 Overview of the National Insurance system Chapter 2 Categorisation of earners Chapter 3 Class 1 National Insurance contributions Chapter 4 Class 1A National Insurance contributions Chapter 5 Class 1B National Insurance contributions Chapter 6 Class 2 National Insurance contributions Chapter 7 Class 3 National Insurance contributions Chapter 8 CLASS 4 National Insurance contributions Chapter 9 International considerations Appendices Appendix 1 Class 1 NIC rates and thresholds Appendix 2 Class 1A NIC rates Appendix 3 Class 1B NIC rates Appendix 4 Class 2 NIC rates Appendix 5 Class 3 NIC rates Appendix 6 Class 4 NIC rates Appendix 7 What to include in gross pay - HMRC guidance Appendix 8 Which National Insurance tables to use? Appendix 9 National Insurance treatment of common benefits in kind Appendix 10 Form P11D 2012/13 Appendix 11 Form P11D(b) 2012/13