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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.12 Ensuring engagement packages are effective and compliant for tax and NIC purposes /Tax and NIC aspects of the engagement contract / E4.1204 Engagement contracts—overview

E4.1204 Engagement contracts—overview

Personal and employment tax

E4.1204 Engagement contracts—overview

When drawing up any worker engagement agreement, however straightforward or informal, tax, national insurance, and employment

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B6.749 ATED—property developers

I7.333A Companies and replacement APR property

I9.421 Situs of simple contract debts for IHT

B4.130 Summary of OECD guidelines on arm's length principle

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

E8.811 National Insurance number—refusal of application

E4.1118 Calculation and payment of tax due on retrospective income

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

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

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B2.472 Tax and tax-related expenditure

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

C3.1706 PPR relief where there is job-related accommodation

E6.102K Statutory residence test—the definition of a 'home'