Something in the region of 50,000 PAYE audits are carried out each year, and they can bring about stiff penalties for anyone who steps out of line. For the security of having a thorough understanding of the PAYE system and knowing how audits work, simply turn to the Touche Rose PAYE/P11D Handbook. It has all the advice and information needed to see how the tax regime bears on any particular type of remuneration. Above all, it is concerned with protecting the interests of the employer when taking on and rewarding staff. In particular, it will help ensure that tax liabilities and penalties are not inadvertently incurred. Issues which the Touche Ross PAYE/P11D Handbook addresses include:. problems concerning the classification of employees. special rules for special types of employees. what constitutes 'pay' for PAYE purposes. which employees need to complete P11D. how a PAYE audit is conducted. how settlements can be negotiated Employers both large and small need to know about the Inland Revenue's powers and the penalties which they can impose. The Touche Ross PAYE/P11D Handbook sets out what the Revenue can do and advises on the strategies to adopt when dealing with investigations.
It also includes all the background information needed to resolve quickly and efficiently problems connected with this complex and time consuming system. Additionally six case studies are demonstrated in the work based on real life circumstances. They help show how the system operates in ever yday situations, the mistakes people have made and what could have been done to avoid them. Shows how to provide remuneration in a tax efficient way Authoritative answers to questions and problems that occur when assessing, reporting and paying PAYE Contains in one volume all the most recent legislation, decided cases, practices and Inland Revenue publications.
Something in the region of 50,000 PAYE audits are carried out each year, and they can bring about stiff penalties for anyone who steps out of line. For the security of having a thorough understanding of the PAYE system and knowing how audits work, simply turn to the Touche Rose PAYE/P11D Handbook. It has all the advice and information needed to see how the tax regime bears on any particular type of remuneration. Above all, it is concerned with protecting the interests of the employer when taking on and rewarding staff. In particular, it will help ensure that tax liabilities and penalties are not inadvertently incurred. Issues which the Touche Ross PAYE/P11D Handbook addresses include:. problems concerning the classification of employees. special rules for special types of employees. what constitutes 'pay' for PAYE purposes. which employees need to complete P11D. how a PAYE audit is conducted. how settlements can be negotiated Employers both large and small need to know about the Inland Revenue's powers and the penalties which they can impose. The Touche Ross PAYE/P11D Handbook sets out what the Revenue can do and advises on the strategies to adopt when dealing with investigations.
It also includes all the background information needed to resolve quickly and efficiently problems connected with this complex and time consuming system. Additionally six case studies are demonstrated in the work based on real life circumstances. They help show how the system operates in ever yday situations, the mistakes people have made and what could have been done to avoid them. Shows how to provide remuneration in a tax efficient way Authoritative answers to questions and problems that occur when assessing, reporting and paying PAYE Contains in one volume all the most recent legislation, decided cases, practices and Inland Revenue publications.
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Für höhere Schule und Studium
Für Beruf und Forschung
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Höhe: 240 mm
Breite: 168 mm
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ISBN-13
978-0-85121-151-0 (9780851211510)
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Schweitzer Klassifikation
Part A: oCommentaryoScope of Schedule E, PAYE and the P11D LegislationoThe employer's legal obligationsoStatus of the payee: employed or self-employed?oPay and payments subject to PAYEoPersons caught by the P11D legislationoItems to be included on the forms P9D/P11D and their amountoSpecial rules for particular types of employee and circumstanceoThe employee's tax return and expenses claimoInland Revenue enforcement powers and o proceduresoPart B:oRecnt legislation and Statutory InstrumentsoPart C: oSummary of important casesoPart D: oExtra-Statutory ConcessionsoPart E: oStatements of Practice, Press Releases and other Revenue UtterancesoPart F: oInland Revenue PublicationsoPart G: oWorking Rule Agreements for Specific IndustriesoPart H: oNotes on National Insurance ContributionsoPart I:oEmolumentsoPart J: oOfficial forms