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Exporting goods 鈥� proof of export
Exporting goods 鈥� proof of exportIn addition to the requirements laid down in the Exporting goods 鈥� overview guidance note, businesses intending to zero-rate exported goods must hold satisfactory evidence that the goods have been delivered to a destination outside of the UK. If satisfactory evidence
Classes of NIC and who pays them
Classes of NIC and who pays themClass 1 NICClass 1 NIC is payable on earnings paid to an employed worker which derive from, or are treated as deriving from, an employed earner鈥檚 employment in the UK. There are two kinds of Class 1 NIC, primary contributions for which the employee is liable and
Maintenance payments
Maintenance paymentsMaintenance payments are payments made by a taxpayer to their former or separated spouse / civil partner for the maintenance of that person or their children. To obtain any tax relief for maintenance payments, one of the couple must have been born before 5 April 1935 and the