Core Tax Annuals: National Insurance Contributions 2015/16 by Sarah Bradford read EPUB, FB2, TXT
9781780437743 1780437749 National Insurance Contributions 2015/16 contains everything one needs to know about this UK specialist area. 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 will enable 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., National Insurance Contributions 2015/16 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.Previous print edition ISBN: 9781780434308, National Insurance Contributions 2015/16 covers all classes of UK National Insurance contributions. It considers international issues (or British citizens working abroad and foreign nationals working in the UK. It explains where a liability arises under each class and how to calculate that liability, as well as describing the associated administrative requirements. National Insurance Contributions 2015/16 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 HMRC and GOV.UK websites and from HMRC Manuals, Relevant forms, Tables and flowcharts, Legislative references, Distinctly practical and accessible in style, National Insurance Contributions 2015/16 also contains worked examples and planning points to illustrate where the liability can be legitimately minimised. 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. This new edition has been updated to cover: Legislative changes since the last edition, including the National Insurance Contributions Act 2015, Changes to rates and thresholds for 2015/16 and the impact of those changes, The impact of the employment allowance, The abolition of secondary Class 1 contributions for employed earners under 21, on earnings up to the upper secondary threshold for under 21s from 6 April 2015, The reform of Class 2 contributions from 6 April 2015 and their collection via the self-assessment system, The impact of the introduction of the single-tier pension from April 2016 on decisions concerning voluntary contributions, The introduction of Class 3A voluntary contributions from October 2015, for those reaching state pension age before 6 April 2016, The end of contracting-out from 5 April 2016 consequent on the move to a single-tier state pension, The clear layout and practical approach of National Insurance Contributions 2015/16, together with its use of worked examples, make this book indispensable for accountants, employers, tax advisers and NIC specialists alike. Book jacket.
9781780437743 1780437749 National Insurance Contributions 2015/16 contains everything one needs to know about this UK specialist area. 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 will enable 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., National Insurance Contributions 2015/16 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.Previous print edition ISBN: 9781780434308, National Insurance Contributions 2015/16 covers all classes of UK National Insurance contributions. It considers international issues (or British citizens working abroad and foreign nationals working in the UK. It explains where a liability arises under each class and how to calculate that liability, as well as describing the associated administrative requirements. National Insurance Contributions 2015/16 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 HMRC and GOV.UK websites and from HMRC Manuals, Relevant forms, Tables and flowcharts, Legislative references, Distinctly practical and accessible in style, National Insurance Contributions 2015/16 also contains worked examples and planning points to illustrate where the liability can be legitimately minimised. 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. This new edition has been updated to cover: Legislative changes since the last edition, including the National Insurance Contributions Act 2015, Changes to rates and thresholds for 2015/16 and the impact of those changes, The impact of the employment allowance, The abolition of secondary Class 1 contributions for employed earners under 21, on earnings up to the upper secondary threshold for under 21s from 6 April 2015, The reform of Class 2 contributions from 6 April 2015 and their collection via the self-assessment system, The impact of the introduction of the single-tier pension from April 2016 on decisions concerning voluntary contributions, The introduction of Class 3A voluntary contributions from October 2015, for those reaching state pension age before 6 April 2016, The end of contracting-out from 5 April 2016 consequent on the move to a single-tier state pension, The clear layout and practical approach of National Insurance Contributions 2015/16, together with its use of worked examples, make this book indispensable for accountants, employers, tax advisers and NIC specialists alike. Book jacket.