所得税report

DearJessie Thisisaletter to give you some advises base on analyzing your situation and give you some suggestion to improve this knowledge for you Fisty Twould talk about difference between a contract of service (employed) and a contractfor service (selfemployed)， A contract of service (employed): when a taxpayer works as an employee and is in he service of an employer In other words, you personally work under the control of Someone and do not run the risks of having a business yourself_ Then irs employers responsibility to deduct tax && NICS from your pay under PAYE and pay it to the Revenue, A contract for service (self-employed): when you work as a selfemployed who is providing services to a client In other words，you are in business on your own account and bear the responsibility for the success or failure of that business, Then you are responsible for your own tax and NICs to the Revenue, Secondly, There areanumber of additional criteria to determine whether the you were employed or not 1，Control: The more control you have to decide when where and how the work is done, the more likely you will be considered selfemployed, The less, the more Tikely to be regarded as employed, Basic you situation, you can accept or reject lient appointments as you chooses, this prove you have high degree of control of yourjob,it means you are aselfemployee person in the company 2，Equipment: ffyou are required to provide some or all of the equipment needed to do the work you are more likely to be considered self-employed. Because you have always provided your own equipment and material, so T think you are a  Selfemployee 3，Finaneial risks: You are responsible for keeping your own diary It means you hold the financial risk for yourself The more that you bear the financial risk in the works the more likely to be considered as selfemployed 4，Holidays and sickness: In the contract ifa person is not paid for absence and the presence of benefits, such as paid leave, membership of firms pension, had not Tight to enjoy it hefshe must be a selfemployer The company not paid you any holiday pay or sick pay so Tthink you are aself-employee， 5 Exelusivity: If a person carries out duties for a single client He is more likely considered to be employed rather than a person who carries out duties for a number of clients (selfemployed)， On the other hand，a person engaged on a Shortterm contract may be regarded as a casual employee, Basic this point you don't need accept further work from your company So I think you are a Selfemployee 6 Work performance and ceorreetion; IT a person is required to take foll responsibility for the quality of work done and/or to carry out remedial work in his own time and at his own cost he is more likely considered to be self-employed An employee will normally be paid for any time required to make corrections to his work You are responsible for keeping your own diary， 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 Tstrongly think that you are selfemployed Taxable person: The UK resident should pay all of income tax to the UK govemment The Non-UK  resident should pay the income tax from which earm in the UK. The UK resident include local person，British subject and Non -British subjeet_ The Non -British Subjeetis 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 Two rules governing resideney: The 183-day mle: A person who spends 183 or more days in the UK is always regarded as resident in the tax year The 91-day mle: A person who has established permanent residence abroad will be regarded as resident in tax year in the UK 让he visits the UK for gldays or more im the tax year Tax year For individuals, atax year, which is also known as fiscal year or year of assessment, mans from 6 April to the flowing 5 April inelusive, A corporation tax financial year runs from 1 April to the following 31 March and is identified by the year in which it begins. The tax year 2012/13 means the 12 months from 6 April 2012 to 5 April 2013， Taxable income has to be allocated to atax yearin order to be taxed Then_ Self-assessment is a way of establishing what tax is due, and collecting the tax Tt does not affect the amount of tax you pay. It is the process or system by which People who normally need to pay some tax directly to the Revenue each year notify the Revenue of their income and related expenses, relevant allowances claimed, the amount of tax due, and pays theirtax Taxpayers are required to report al sources of income to the HMRC， excludes the part of PAYE. All taxable persons have been required to complete