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National Insurance Contributions 2021/22 [Pehme köide]

  • Formaat: Paperback / softback, 456 pages, kõrgus x laius: 234x156 mm, kaal: 687 g
  • Sari: Core Tax Annuals
  • Ilmumisaeg: 29-Sep-2021
  • Kirjastus: Bloomsbury Professional
  • ISBN-10: 1526518678
  • ISBN-13: 9781526518675
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National Insurance Contributions 2021/22Suurem pilt
  • Formaat: Paperback / softback, 456 pages, kõrgus x laius: 234x156 mm, kaal: 687 g
  • Sari: Core Tax Annuals
  • Ilmumisaeg: 29-Sep-2021
  • Kirjastus: Bloomsbury Professional
  • ISBN-10: 1526518678
  • ISBN-13: 9781526518675
Teised raamatud teemal:
Püsilink: https://www.kriso.ee/db/9781526518675.html
Märksõnad:

National Insurance Contributions 2021/22 covers all classes of UK National Insurance contributions, explaining where a liability arises under each class and how to calculate that liability, as well as describing the associated administrative requirements. It also considers international issues for British citizens working abroad and foreign nationals working in the UK.

This new edition has been updated to cover:

- The rates and allowances applying for 2021/22
- Changes introduced by the National Insurance Contributions Bill 2021
- Extension to the off-payroll working rules
- Zero-rate of secondary contributions for employers of veterans for the first year of their first civilian employment since leaving the armed forces
- New rules for employers in Freeport tax zones coming into effect from April 2022
- International landscape after Brexit and new rules applying from 1 January 2021

This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.

Muu info

A clear written and practical guide showing when contributions are due, how liabilities are calculated and what can be done legitimately to minimise them.
Preface v
Table of Examples
xi
Table of Statutes
xiii
Table of Statutory Instruments
xix
Table of HMRC Guidance, etc
xxv
Table of EC Material
xxvii
Table of Cases
xxix
List of Abbreviations
xxxiii
1 Overview of the National Insurance system
1(35)
Signposts
1(1)
Introduction
1(10)
Administration
11(7)
Classes of National Insurance contributions
18(2)
National Insurance contributions and benefit entitlement
20(10)
National Insurance disclosure scheme
30(4)
General anti-abuse rule (GAAR)
34(1)
Planning points
35(1)
2 Categorisation of earners
36(44)
Signposts
36(1)
Importance of categorisation
36(4)
Determining status
40(21)
Special cases
61(16)
Recategorisation
77(1)
Planning points
78(2)
3 Class 1 National Insurance contributions
80(126)
Signposts
80(1)
Overview of Class 1 National Insurance contributions
81(12)
Employment allowance
93(8)
Coronavirus Job Retention Scheme
101(2)
Earnings
103(53)
Earnings periods
156(7)
Aggregation of earnings
163(4)
Annual maximum and deferment
167(6)
Contracting out
173(1)
Calculating Class 1 National Insurance contributions
174(13)
Salary sacrifice arrangements
187(2)
Collecting and recording Class 1 National Insurance contributions
189(15)
Planning points
204(2)
4 Class 1A National Insurance contributions
206(32)
Signposts
206(1)
Overview of Class 1A National Insurance contributions
206(2)
Liability to Class 1A National Insurance contributions
208(4)
Exclusions from the Class 1A charge
212(6)
Effect of method of providing benefits on liability
218(5)
Employees abroad
223(1)
Calculating the Class 1A charge
224(6)
Benefits provided by a third party
230(1)
Collection of Class 1A National Insurance contributions
231(5)
Record keeping
236(1)
Planning points
237(1)
5 Class 1B National Insurance contributions
238(13)
Signposts
238(1)
Overview of Class 1B National Insurance contributions
238(3)
PAYE settlement agreements
241(3)
Exclusions from the Class 1B charge
244(1)
Calculating Class 1B contributions
245(1)
Collection and reporting
246(1)
Timing considerations
247(2)
Records
249(1)
Planning points
249(2)
6 Class 2 National Insurance contributions
251(22)
Signposts
251(1)
Overview of Class 2 National Insurance contributions
251(7)
Exceptions from the liability to Class 2 National Insurance contributions
258(3)
Voluntary payment of Class 2 National Insurance contributions
261(4)
Special Class 2 National Insurance contributions
265(2)
Annual maximum
267(1)
Payment and collection of Class 2 National Insurance contributions
267(3)
Covid-19 pandemic
270(1)
Planning points
271(2)
7 Class 3 and Class 3A National Insurance contributions
273(26)
Signposts
273(1)
Overview of Class 3 National Insurance contributions
273(2)
Eligibility to pay Class 3 National Insurance contributions
275(5)
Additional Class 3 National Insurance contributions
280(2)
Decision to pay Class 3 National Insurance contributions
282(4)
Notification requirements
286(1)
Payment of Class 3 National Insurance contributions
287(9)
Class 3A National Insurance Contributions
296(1)
Planning points
297(2)
8 Class 4 National Insurance contributions
299(29)
Signposts
299(1)
Overview of Class 4 National Insurance contributions
300(6)
Exception from liability to Class 4 National Insurance contributions
306(3)
Profits for Class 4 National Insurance purposes
309(5)
Calculating the Class 4 National Insurance liability
314(1)
Annual maximum
315(4)
Payment and collection of Class 4 National Insurance contributions
319(4)
Special Class 4 National Insurance contributions
323(3)
Covid-19 pandemic
326(1)
Planning points
327(1)
9 International considerations
328(55)
Signposts
328(1)
Overview of international considerations
328(3)
Key concepts
331(7)
Residence and presence condition for liability
338(2)
Going to and coming from abroad: UK position
340(6)
EU countries, other EEA countries and Switzerland
346(17)
Reciprocal agreement countries
363(4)
Rest of the world
367(2)
Mariners
369(3)
Embassy employees
372(2)
Direct payment scheme
374(1)
Modified National Insurance contribution procedures
375(3)
Offshore intermediaries
378(1)
Planning points
378(5)
Appendices
Appendix 1 Class 1 NIC rates and thresholds
383(2)
Appendix 2 Class 1A NIC rates
385(1)
Appendix 3 Class 1B NIC rates
386(1)
Appendix 4 Class 2 NIC rates
387(1)
Appendix 5 Class 3 NIC rates
388(1)
Appendix 6 Class 3A Voluntary NIC rates
389(2)
Appendix 7 Class 4 NIC rates
391(2)
Index 393
Sarah Bradford BA(Hons), FCA, CTA (Fellow) is the director of WriteTax Ltd and WriteTax Consultancy Services Ltd which provide technical writing and consultancy services on tax and National Insurance contributions. Sarah is an experienced technical author who has written a number of popular titles. She also contributes to a wide range of publications and newsletters. To find out more about her work, please visit the WriteTax website at www.writetax.co.uk.