hnd-所得税模版

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1、1,(1)contractofserviceandcontractforservice(2)Factorswhichmaybeimportanttoconsider:One:ThedegreeofcontrolexercisedoverthepersondoingtheworkTwo:whethertheworkermustacceptfurtherworkThree:whetherthepersonwhohasofferedworkmustprovidefurtherworkFour:whethertheworkerprovideshisownequipmentFive

2、:whethertheworkerisentitledtoemploymentbenefitssuchassickpay,holidaypayandpensionfacilitiesSix:whethertheworkerhireshisownhelpersSeven:whatdegreeoffinancialrisktheworkertakesEight:whatdegreeofresponsibilityforinvestmentandmanagementtheworkerhasNine:whethertheworkercanprofitfromsoundmanage

3、mentTen:whethertheworkercanworkwhenhechoosesEleven:whethertheworkerworksforanumberofdifferentpeopleororganizationsTwelve:thewordingusedinanyagreementbetweentheworkerandthepersonforwhomheperformswork.(3)applicationoftheaboveprinciplestoKaty:Control/unabletocommittoworkingspecifichours/does

4、theworkwhenshecan/recordtimespendonclients/self-employmentFinancialRisk/nowsubcontractssmalljobs/recordstimespendoneeachclientsandinvoicestheaccountantsforherhoursworkedatagreedhourlyrate/self-employmentEquipment/thefirmhasgivenKatyoneoftheirPCstodoherwork(1mark)/employmentWorkperformance

5、andcorrection/nowsubcontractssmalljobs(1mark)/self-employmentHolidaysandsickness/wouldthenhavebeenentitledtoholidayandsicknesspay(1mark)/self-employmentExclusivity/shedoesnootherpaidwork/employmentDecision:Katy’semploymentstatusismoreclosetoSelf-Employmentaccordingtoabovetests2(1)taxablep

6、ersons:Individuals,partnersandtrustresidentintheUKarechargedtoincometaxontheirincome.Tobemorespecific,taxablepersonsrefertothosewhocanobtainincome,corporationrevenue,capitalgains,inheritanceandaddedvalue.BothUKandnon-UKresidentsistaxedbecauseinrespectsofhispropertyintheUKandheenjoystheben

7、efitsofourlawsfortheprotectionofthatproperty.ResidencearethosewhospendsmorethansixmonthsintheUK(183days)orwhohasestablishedpermanentresidentabroadwillberegardedasresidentintheUKiftheyvisittheUKformorethan91daysinthetaxyear.(2)taxyear:taxyearreferstotheperiodfrom6thA