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Tolley's Guide to Self-assessment


By (author) Tim Sewell
Format: Paperback
Publisher: LexisNexis UK, London, United Kingdom
Imprint: Tolley Publishing
Published: 31st Jul 2003
ISBN-10: 0754521249
ISBN-13: 9780754521242
Barcode No: 9780754521242
"This practical guide provides an essential overview of the self-assessment regime for employers, employees and the self-employed. Providing a clear and handy examination of the new regime, the book also examines relevant background law, has clear step-by-step guidance on filling in the tax return and gives clear explanations and examples of various complex concepts (eg basis period, capital allowances, loss relief).It identifies the precise obligations of the employer and helps employees understand the requirements they must meet for completing tax returns and paying tax. Numerous worked examples illustrate the effects of self-assessment and the current year basis of assessment for the self-employed.Topics include: Payment of tax and accounts Completion of the tax return, with examples PAYE Partnerships Explains transitional rules for existing businesses"

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