HND 所得税（个人答案）

1、chenjianxxx streetbeijing,000000 123-456-78911/10/13chenjianmrs jessiexxxx 1234 streetxxxx, zipcode 000000dear jessie,after analyzing your situation, i will give you some explain to solve your problem, and give you some suggestion to improve this knowledge for you. firstly, let me talk about the dif

2、ference between a contract of service and a contract for service, which made you confused, to you. i hope that can help you to understand the distinguish between employee and self-employee.a contract of service means the contract involved employer and employee, the employees income will through the

3、paye system and the employer will deduct the tax and submit the tax to hmrc. a contract for service means the contract involved self-employed person and customer; the self-employed persons income will need to self-assessment the income tax, and they are responsible deduct and pay the income taxes se

4、nd to hmrc by themselves.secondly, i will list some standards to help you clean that you are a self-employee person in the company.there are five standards can decide you whether or not you are employed by the company.1. the degree of control when you working can be a standard to de decide whether o

5、r not you were employed, if the person have high degree of control means the person is a self-employee, conversely, the person is a employee, basic you situation, you can accept or reject client appointments as you chooses, this prove you have high degree of control of your job, it means you are a s

6、elf-employee person in the company.2. whether the person providing the equipment for job by himself or not can be a standard, if the equipment is provided for company, the person is a employee, if the person have the equipments ownership, the person is a self-employee, you has always provided your o

7、wn equipment and material, so i think you are a self-employee.3. the degree of financial risk person takes also can be a standard; you are responsible for keeping your own diary. it means you hold the financial risk for yourself, so i think you are a self-employee.4. whether the company provide furt

8、her work for the person or not can be a standard, you can accept or reject client appointments as your chooses, and the company not paid you any holiday pay or sick pay, so i think you are a self-employee.5. in the other way, you are responsible for keeping your own diary and you can accept or rejec

9、t client appointments as you chooses. basic this point, you dont need accept further work from your company. so i think you are a self-employee.from the five standards, we can see, you look like a self-employee more.in uk, there are two type taxable person for individual, non uk resident taxable per

10、son and uk resident taxable person. there are two rules governing periods spent out with the uk:183-day rule. a person who spends more than six months in the uk is regarded as resident.the91-day rule. a person who spends more than six months in the uk is regarded as resident.if the person stay in uk

11、 for less than 91 days, the person will be classify non uk resident taxable person. they only need to pay the tax when they stay in uk.basic your situation, you are a uk resident taxable person, and you are a self-employee, you need to pay tax for yourself, this very important for you to know how to

12、 calculate you tax, and you need to know the tax year.for individuals, a tax year, which is also known as fiscal year or year of assessment, runs from 6 april to the flowing 5 april inclusive. a corporation tax financial year runs from 1 april to the following 31 march and is identified by the year

13、in which it begins.when you clean this above knowledge, you need to understand how to do self-assessment, because you have no employer to help you through the paye system to calculate you tax. self-assessment puts the onus on the taxpayer to complete returns accurately and on time. tax must be paid

14、on set dates but hmrc can be asked to compute the amount. penalties may be charged for failing to comply with the requirements of self assessment.normally, the tax return are issued in april each year to those taxpayers who are likely to need them, and self assessment tax returns must normally be su

15、bmitted to hmrc on or before the following dates:for paper returns, 31 october following the end of the tax yearfor returns filed electronically, 31 january following the end of the tax yearthen the self-assessment is payable in following 3 steps:1. the first poa is due on 31 january of the tax year

16、. in this poa, the taxable person will pay half tax of last year.2. the second poa is due on 31 july of the tax year. in this poa, the taxable person will pay half tax of last year.3. a final balancing payment is due on the following 31 january, the taxable person need to pay final balancing payment

17、 (final payment=total tax of the tax year-2poa). if the taxable persons income tax plus class 4 nics less deduct tax less than 1,000, the taxable person will only to pay final balancing payment.there are penalties:1. penalties for errors contain careless, deliberate error but do not make arrangement

18、s to conceal it, deliberate and have attempted to conceal it. 2. penalties for late notification of chargeability, a common penalties regime also applies to certain taxes for failures to notify chargeability to, or liability to register for, tax that result in a loss of tax.3. penalties for late on

19、filling the tax return, 100 - the initial penalty for late payment, 10 - daily penalties if more than three months late ( for max of 90days ), tax geared if more than six months late ( between 5% and 100% of tax liability per the return )4. penalties for makes late payment of tax, penalties of 5% of

20、 the tax unpaid are charged one month and six months after the due date for tax payment, more than six months after the due date will penalties of 10%.5. penalties for failed to keep records, the maximum penalty for each failure to keep and retain records is 3,000 per tax year/accounting period. thi

21、s penalty can be reduced by hmrc.if you do not agree with the judgment by hmrc, you can appeals for hmrc. the appeals system has a program. firstly, you must be sent the appeal to hmrc, and writing within 30 days of the disputed decision, if hmrc considers the appeals reasons disputing the decision, they may discuss with you, in case both sides are unable to agree, you can offered an internal review of the decision, but the offer must normally do so within 30 days, if you rejects the offer of an internal review, you may appeal to a tribunal withi