ESM9000 - Off-payroll working legislation: Chapter 10 ITEPA 2003: Contents
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ESM9001Basic principles: off-payroll working: when the public sector off-payroll working rules at Chapter 10 ITEPA 2003 apply
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ESM9005Basic principles: off-payroll working: key terms for the off-payroll working in the public sector legislation
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ESM9010Basic principles: off-payroll working: conditions of liability
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ESM9015Basic principles: off-payroll working:managed service companies and off-payroll working
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ESM9020Basic principles: off-payroll working: meaning of public authority
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ESM9025Basic principles: off-payroll working: what happens when there is a payment from a relevant engagement on or after 6 April 2017
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ESM9030Basic principles: off-payroll working: what happens when there is a payment from a relevant engagement on or after 6 April 2017 – example
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ESM9035Basic principles: off-payroll working: off-payroll working and the contractual chain
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ESM9037Basic Principles: off-payroll working: Application of Income Taxes Act and Social Security Contributions And Benefits Act 1992 to deemed employments
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ESM9038Basic principles: off-payroll working: Deductions form chain payments
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ESM9040Basic principles: off-payroll working: information to be provided by clients and consequences of failure
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ESM9045Basic principles: off-payroll working: information to be provided by workers and consequences of failure
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ESM9050Basic principles: off-payroll working: consequences of providing fraudulent information
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ESM9055Basic principles: off-payroll working: prevention of double taxation
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ESM9060Basic principles: off-payroll working: international tax issues
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ESM9065Basic principles: off-payroll working: how to calculate the amount of the chain payment
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ESM9070Basic principles:off-payroll working: how to calculate the deemed direct payment
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ESM9075Basic principles: off-payroll working: how to calculate the deemed payment - example
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ESM9080Basic principles: off-payroll working: accounting for the deemed payment
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ESM9085Off-payroll working: how the worker accounts for monies drawn from their intermediary
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ESM9090Basic principles: off-payroll working: impact on pensions tax relief
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ESM9095Basic principles: off-payroll working: miscellaneous expenses