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This is a paper on understanding the similarities between gig work and low-paid work, and whether NLW impacts what form of work individuals decide to take up.
This tax information and impact note covers a reduction in the main rate of Primary Class 1 National Insurance contributions from 6 January 2024, the main rate of Class 4 National Insurance contributions from 6 April 2024 an…
Who is likely to be affected From 6 January 2024 all employed individuals…
OTS outlines scope of new project on practical tax reporting and payment arrangements
On 25 April 2019, The Government introduced the National Insurance (Termination Awards and Sporting Testimonials) Bill to Parliament.
First published during the 2016 to 2019 May Conservative government
Today, the OTS publishes a paper looking at gig economy workers who operate through online platforms, how they pay tax and how this could be simplified.
Directions for users of the Self Assessment or Making Tax Digital for Business service providing or withdrawing consent to use electronic communications for the delivery of information.
Directions for users of the Making Tax Digital for Business service on using relevant software to deliver and receive specified information electronically.
This tax information and impact is to combat the use of disguised remuneration type schemes that avoid tax on earnings from self-employment.
From April to get Working Tax Credit (WTC) self-employed people will need to meet new criteria.
This Tax Information and Impact Note affects Inactive members of Limited Liability Partnerships (LLPs) who may be liable to pay Class 2 National Insurance contributions (NICs).
This document outlines how HM Revenue and Customs (HMRC) plans to reduce the administrative burden on taxpayers who currently have to complete an annual Self Assessment tax return.
Draft regulations that introduce provisions for the collection and payment of Class 2 National Insurance through Self Assessment.
Tax Information and Impact Note about changes to the collection of Class 2 National Insurance contributions.
Draft regulations and explanatory memorandum to bring into effect the Limited Liability Partnership section of the National Insurance contributions Act 2014.
Guidance for Mixed Membership Partnership, Alternative Investment Fund Managers and Asset Disposal Rules.
Revised technical note and guidance on Salaried Member Rules.
The government has published revised draft Finance Bill 2014 legislation about salaried members.
The government has published a revised explanatory note about salaried members.
Onshore intermediaries: false self-employment
Partnerships Review: Class 4 contributions and limited liability partnerships (salaried members)
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