Tolley's Tax Essentials: Employment Taxes: 2002

Series: Tax essentials
Spiral bound
(PUBLICATION FIRST MARKED AS OUT OF PRINT 11/11/03)This spiral bound volume is part of the Tax Essentials series and addresses a mass-market subject that has undergone numerous legislative change in recent times. Presented in a practical format, Tax Essentials 2002: Employment Taxes is an ideal guide for all companies, employees and professional advisers, all of whom will be affected by the daunting changes including the recent introduction of Class 1A NICs, the new P11D returns and the IR35 legislation affecting personal service companies.This invaluable reference book is divided into three key sections and also features useful tables and a handy table listing every form of earnings alphabetically, showing how they are taxed and where more detailed information and examples can be found in this book. Part 1: is structured around the new look form P11D. It walks the reader through every stage of completion of this daunting form and also covers the taxation treatment of earnings, expenses and benefits, in whatever form.Part 2: deals with the PAYE system, termination payments, share schemes, pensions and other related topics. Part 3: deals with the administration aspects, interest and penalties for non-compliance, VAT and the Construction Industry Scheme.Tax Essentials: Employment Taxes features clearly set out worked examples and numerous headings for the most rapid and user-friendly reference making it equally suitable for non-tax technical personnel in the payroll, finance and human resources departments.