IR35 and Period of account: Difference between pages

From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson
(Generalise.)
 
imported>Administrator
(CSV import)
 
Line 1: Line 1:
''UK tax''.
''Financial reporting''.
 
A period for which a company prepares a set of statutory accounts.
Tax rules designed to combat the avoidance of tax and national insurance contributions by nominally independent contractors deemed to be effectively employees.
 
Also known as accounting period.
Additional Income Tax and National Insurance is payable, as if the contractor had been employed directly by the client.


== See also ==
* [[Accounting reference date]]
* [[Chargeable accounting period]]


== See also ==
* [[Income Tax]]
* [[National insurance contributions]]
* [[Tax avoidance]]

Revision as of 14:20, 23 October 2012

Financial reporting. A period for which a company prepares a set of statutory accounts.

Also known as accounting period.

See also