HNDfs所得税报告

Feb.2 2012 Dear Madam， Thisis aletter to give you some advises base on yourinstant situation- Firsty | would appreciate to recognize you the differences between a contract of service (employed) and a contract for service (selremployed)，The employment status will determine under which schedule (and therefore the rules) the income will be subject to tax. As a person who has been employed， the company would have offered him a fixed wage and also given a paid include holiday or sick pay The company should buy the pension for the employed stuf But as for a selremployed stuf he did not has the right to have the welfare and the salary is variable mostly depends on the work he did Seconadly there are a number of additional criteria to determine whether the taxpayeris employed or not 1 Control. Does the company decide how when and where the workis carried out and allocation the work unitary? 2 Financial risk。 Does the salary is paid to a scale and fixed? Does the responsibility for any financial iskis taken by the company? 3 Equipment Does the company provide all the equipment materials? 4 Holidays and sickness. Will the taxpayer receive income any holiday pay or sick pay? 5 Work performance and correction，Does the company has some one particularto judge the quality of the taxpayer's service? 6 Exclusivity Does the taxpayer service only one client or all the customers? Overall based on your situation, the more the responsibilty for these areas falls on you, the more likely you will be selremployed and if the company bears the greater amount of responsibilties then you are employed But as the Hydro has only allowed you to use their room and there is no other benefit includes sickness and holidays paid，You had to take your own responsibility for keeping your own diary and choose the appointment of your own; you are in charge of no one of your work performance， So,to the extend of my observation, you are selfemployed it means you have a contract for service with Abertay Hydro and you have to lake more responsibility of yourselt Thirdy as both employed and sel- employed are taxable，Here is some explanation for Tax Persons and Tax Year Ataxable person includes the individuals, partners and trusts resident in the UK are charged to income tax on their income,. And any period spent living in the UK can establish residence for that tax year unless negated by a period of permanent residence abroad, There are two "rules" governing periods spent out with the UK: The 183-aay'rules and The 9T-day'rule.  Tax year: taxable persons in the UK are subject to income tax on income received in the year from 6 Aprilto following 5" April The tax year is referred to using the years in which it starts and ends, e.g.tax year 2002103. As for you, no matter you are employed or not, you are a taxable person. As the last 11 months you have worked for Abertay Hydro and now is the last month of your tax year 2003104 Fourth, taxpayers are required to report all sources of income to the Inland Revenue, excludes the part of PAYE. Since 1997, all taxable persons have been required to complete a Sel-Assessment Tax Return (SATR) declaring all taxable income and related expenses，claiming relevant allowances and assessing the amount ofincome tax due The elements that need to be report are: profits from sel-employment rental income from property ;interest received gross，for example，on National Savings investments accounts ;income from overseas ;employmentrelated benefits in kind， HMRC will calculate yourtax bill based on the figures in yourtax return butyou can work out the