E4.1017A Step Eight—Employer's NIC

Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.10 Provision of services through an intermediary (IR35) /The deemed employment payment / E4.1017A Step eight—employer's NIC

Commentary

Personal and employment tax

Step eight is to treat the figure obtained at step seven as a gross amount including employer's NIC and to calculate the net-of-NIC equivalent

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I7.323 APR and successions

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

B5.820 Charity's profits of trade—general liability to income tax

I5.251 Absolute entitlement by the life tenant

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

I8.335 Valuation on death of partner in service

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

E4.115 Employment income—place of performance of duties

B5.101 What is 'farming' and 'market gardening'

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

B2.202 Capital receipts

D6.233 Rights issue—sale of rights nil paid

D1.1422 Calculating NGIE and ANGIE

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