National Insurance Contributions: 2016/17

ISBN-13: 9781784513122 / Angielski / Miękka / 2016 / 408 str.

Sarah Bradford

Opis

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.

Spis treści

1 Overview of the National Insurance system 2 Categorisation of earners 3 Class 1 National Insurance contributions 4 Class 1A National Insurance contributions 5 Class 1B National Insurance contributions 6 Class 2 National Insurance contributions 7 Class 3 and Class 3A National Insurance contributions 8 Class 4 National Insurance contributions 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 3A Voluntary NIC rates Appendix 7 Class 4 NIC rates Appendix 8 What to include in gross pay – HMRC guidance Appendix 9 Which National Insurance tables to use? Appendix 10 National Insurance treatment of common benefits in kind Appendix 11 Form P11D 2015/16 Appendix 12 Form P11D(b) 2015/16