hnd所得税
Dear Jessie
This is a letter to give you some advises base on your instant situation.
Firstly, I would appreciate to recognize you the differences between a contract of service (employed) and a contract for service (self-employed). The employment status will determine under which schedule (and therefore the rules) the income will be subject to tax. Other side they use different schedules, Because you have own diary and can accept or reject client appointments as she chooses, so you are a self-employment, and belong to the contract for service.so you are self-employment you should use schedule D but employment should use schedule E. In the process about paying taxes, people who use contract for service should self-assessment and use the Self-Assessment Tax Renture (SATR). if the taxpayer can not calculate, they can choose the your Majesty’s Revenue And Customs ( HMRC) help them calculate.
People who belong contract of service use deduct of source. In the final, if the self-employment not pays the tax on time, they must undertake the responsible by themselves, but about employee, just the employer shoulder the responsibility.
There are a number of additional criteria to determine whether the taxpayer is employed or not: Control,Financial risk,Equipment,Holidays and sicknes,Work performance and correction.,Exclusivity. After understanding these basic information, I concerned you belong to the self-employed. I will give you these reasons. Firstly, you are responsible for keeping your own diary and can accept or reject client appointments as you choose. That is to say you can decide yourself work completely. At the same time, you can arrange the client appointments as you like. All of these aspects belong to the criteria of control and work performance and correction. Moreover, although the Hydro has allowed you the use of one of their rooms but you has always provided your own equipment and martial. So you are suit for the criteria of equipment. Besides, the company have never deducted PAYE, nor given you a pay slip, nor paid you any holiday pay or sick pay. In another words, you are not paid for absence. According to this, you are suit for the criteria of holidays and sickness.
Finally, you can accept or reject client appointments as you choose, which is appropriate for the exclusivity criteria. In all, you are in accordance with these criteria, therefore I strongly think that you are self-employed.
Next, you should know the taxable person and tax year,as both employed and self- employed are taxable. Here is some explanation for Tax Persons and Tax Year.About the taxable person which include UK resident and Non-UK resident. The UK resident should pay all of income tax to the UK government. The Non-UK resident should pay the income tax from which earn in the UK. The UK resident include local person, British subject and Non -British subject. The Non -British subject is include stay 183 days continuous in UK or stay 91 days in UK per year and continuous 4 years, but the premise is that the people is not be coerced and have not relationship about health problem. The tax year is very important, because the date about tax rate, tax rules, free allowance and pension is different in every year. People should know the date and help them make sure how much income tax they should to pay. Than taxyear is very improtant the date about tax rate, tax rules, free allowance and pension is different in every year. People should know the date and help them make sure how much income tax they should to pay. You earn ?4300 during 2011/12, so you should pay the income tax during 2011/4/6~2012/4/5
The people who have not deduct of source, need self -assessment. There have two way to pay the tax, the one of is SATR which is due buy
31st January following the end of the tax year, other way is that taxpayer can have the HMRC compute the income tax due 30st September following the end of the tax year. So if you want to pay the tax buy SATR, you should pay it in 2013/1/31 but if you want pay the tax through HMRC you should pay it in 2012/9/30
Taxpayers are required to report all sources of income to the HMRC, excludes the part of PAYE. All taxable persons have been required to complete a Self-Assessment Tax Return (SATR) declaring all taxable income and related expenses, claiming relevant allowances and assessing the amount of income tax due.
According to your condition, you will have to assess the tax of the tax year 2011/2012 by yourself for not being conducted at source. In order to help you, I will tell you the ways to assess the tax. The first way is assess your tax by HM Revenue &Customers(HMRC). In this way, you have to offer HMRC a Self-Assessment Tax
thReturn(SATR) to tell them the whole sources of your income before September 30,
2012; the second way is you make your assessment by yourself and you have to
thsubmit the SATR by January 31,2013.
When a taxable people's income tax is not conducted at source, payment of income tax is due in three procedures. At first, he has to pay 50%of the estimated liability on th31 January in the tax year ,then he has to pay another 50%of the estimated liability
th on 31July following the end of the tax year and he will receive or make some
th balance payment which depends on the SATR on 31January following the end of
the tax year, which means you will have to pay 50%of your income tax of 2011/2012
thth on 31 January, 2012, then pay 50% of your income tax of 2011/2012 on 31July,
2012 and you will receive the refund or pay more income tax according to your
th income tax of 2011/2012 on 31January, 2013.
.
Finally, what if a taxpayer disagrees with a decision made by the HMRC and refuses to pay the tax that they claim is due, In the UK if taxpayer not disagree the
decision, people should in writing, with in 30 days of the assessment although later appeals may be accepted and to find the inspector first. if the inspector cannot solve you can find the commissioners next, if commissioners cannot make you satisfy, you can also go to the supermen court, then the next is Appellate courts, in the last is House Of Lords. So if you not receive your P60 you can apply
as this process. Be careful, the dispute can be allowanced but certain part tax must still be paid on the due date. If the tax is not made by the due date there have a surcharge of 5% will be applied to tax unpaid 28 days after the due date and 10% applied 6 months after the due date. If you pay more tax, interest is payable to the
taxpayer. The reason of penalties is include submission of SATR, notification of chargeability to tax, maintenance of records and falsification of documents. Thanks for reading this letter; I hope it works out for helping you.
Sincerely yours,
Wu Qingyun.