所得税报告

Research on LDCs DESK 3S JIncome Tax Candidate Name QIAN Weixuan Candidate Class QIAN Weixuan Candidate ID GJl0710011 aaa |  DearJessie Tis my pleasure to give you some advice about your current problem，after a deliberate reading about your situation, IT will give you the most suitable solution ways The first thing Ineed to explain is the different between a contract of service and a contract for service. Actually a contract of service can be regard as employed the employee,a contract for service can be regard as self-employed, the self employment person. And a taxpayer is employed or self-employed is defined as the consideration of the type of contract governing the working being done, Furthermore, a contract of service defines that the person pay the tax via the PAYE system, then the employer deducted from it As for a contract for service, you have to report the tax to the tax bureau by yourself, The following issue is about the criteria which can determine you are employed by Abertay Hydro or not To be specific itcan divided into six points. The first one is control, this pointis very important because this points means you can decide how, when and where the work is carried out if you can, you are selfemployed if your workis arranged by your company you are employed. As you are responsible for keeping your own diary and can accept or reject client appointments as you choose， you are selfemployed, The second one is financial risk, which means the more thar he financial risk in the work is bome by the taxpayer the more likely to be considered to be self-employed. As what you said, you did notreceive your P60 as expected atthe end of atax year you should immediately considering the financial risk The third one is relate to the equipmentthis criteria means thatif the taxpayeris required to give some orall of the equipment required to do the work he/sheis more Tikely to be considered selfemployed, Considering your current situation, Hydro has allowed you to use one of their rooms, however the equipment and material is always  provided by yourself According to thisitis very clear that you are notemployed by Aberuay Hydro The fourth one is work performance and correction The company is equired to take foll responsibility for the quality of work 证your company did notdo this you are more likely to be considered to be selfemployed The fith one is holidays and sickness Tthe axpayeris not paid for absence. he/sheis more likely to be considered to be selfemployed Im your case we can see that Abertay Hydro have never deducted PAYEmor give you pay slip,nor paid you any holiday pay orsick pay So you are notemployed by Abertay Hydro. The lastone about the exclusivity Ifthe iaxpayer carries out duties fora single client Helsheis more likely to be considered to be employed ifhelshe carries outdutics foranumber of clients,it will be defined as Selfemployed Because you are so popular with their guests, so you are employed by Abertay Hydro Above all these six points, Tcan say that you are selfemployed Now Lwill talk about the taxable person and and Tax Year A taxable person can defined as the individuals，partners and tmusts resident in the UK are charged to income tax on their income 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 rmules” goveming periods spent out with the UK: the fist one is The :183-day' males means a person who spends more than six months in the UK is regarded as resident The second one is The ,91-day' rule, means a person who has established permanent residence abroad will be regarded as resident in the UK if they visit he UK for more than 91 days in the tax year Tax year indicates that taxable persons in the UK are subject to income tax on income received in the year from 6 April to following 5 April and this date was at one time the end of one of the old periods of account The tax yearis referred to using the years in which it starts and ends, Once the ax year was set ,the tax section was also setted ,because the items relate to tax willchange every y