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Jessie,Very glad to receive your letter. I readed your letters. About your problem, I have some suggestions.In your letter, you mentioned the different between contract of services and contract for services, use criteria to decided whether or not you employed by Abertay Hydro, who is a taxable person and why is the tax year important to them, what is the self-assessment main,and why the taxpayer disagrees with a decision made by the Inland Revenue and refuses to pay the tax that they claim is due 。Above thses questions, I find some material, I hope I can help you. At first, I will tell the different between contract of serivices and contract for services. C ontract of service: when a taxpayer is regarded as an employee who is in the service of an employer. The employer should deduct tax under the PAYE system and pay it to the Inland Revenue on the employee’s behalf. And the contract for service: when a taxpayer is regarded as a self-employed person who is rendering services to a client. The employer is then responsible to the Inland Revenue for the payment of his/her income tax. On your letter, that you think you are a self-employed. Now I will give you some information. I think when you readed them, you will clarity you are a self- employed or not. Control: the less control the taxpayer has over how, when and where the work is done, the more likely they will be considered employed. The more control they exert, the more likely they will be considered self-employed. This criterion should be applied to Jessie’s circumstances. Financial risk: The more that the financial risk in the work is borne by the taxpayer, the more likely to be considered to be self-employed. This criterion should be applied to Jessie’s circumstances. Equipment: self-employed people would usually supply their own equipment. Employees would usually use the employer’s equipment. This criterion should be applied to Jessie’s circumstances. Work performance and correction: If the taxpayer is required to take full responsibility for the quality of work done and/or to carry out remedial work in his/her own time, he/she is more likely to be considered to be self-employed. This criterion should be applied to Jessie’s circumstances. Holidays and sickness: if the taxpayer receives holiday and sick pay that would tend to indicate that her/he was employed. If not, they are more likely to be deemed self-employed. This criterion should be applied to Jessie’s circumstances. Exclusivity: If the taxpayer carries out duties for a single client, He/she is more likely to be considered to be employed rather than a taxpayer who carries out duties for a number of clients ( self-employed). This criterion should be applied to Jessie’s circumstances. Above these criteria, I think you are self-employed. Next, there are some information about the taxable persons and tax year. Taxable person: someone who is resident in the UK during a tax year and is, therefore, due to pay income tax on all of their income regardless of whethere it is generated from an overseas source. Residence means physical presence for at least 183 days or, where in the habit of making regular visits to the UK, averages 91 days. Taxable persons in the UK are subject to income tax on income received in the year from 6th April to following 5th April—this date was at one time the end of one of the old periods of account. The tax year is referred to using the years in which it starts and ends, e.g. tax year 2005/06. In the case of the profits from self—employment, the profits of the 12 month accounting period ending in the tax year form the basis of assessment for that tax year. It is used by the employer on a weekly or monthly basis to find the amount of “free pay” to be deducted from the employee’s wages or salary before calculating the income tax, using Tables provided by the Inland Revenue, due for the period. National Insurance Contributions are also calculated from Tables. About you, the Abertay Hydro didn’t give your pay slip, nor paid your any holiday pay or sick pay. And then, I will talk about the self-assessment. On the legally, taxpayers are required to report all sources of income to the Inland Revenue Since 1997, taxpayers have been required to complete a Self—Assessment Tax Return (SATR) declaring all taxable income and related expenses, claiming relevant allowances and assessing the amount of income tax due. The Self—Assessment Tax Return is due by 31st January following the end of the tax year. The taxpayer can have the Inland Revenue compute the income tax due if he/she submits the SATR by 30th September following the end of the tax year. At last, I will give you some information about why the taxpayer disagrees with a decision made by the Inland Revenue and refuses to pay the tax that they claim is due.The system of collecting income tax from taxpayers in employment is referred to as Pay As You Earn (PAYE). This is the system whereby employers deduct tax and National Insurance Contributions from employees’s wages and salaries and remit this to the Inland Revenue. On submission of the relevant information to the Inland Revenue, The taxpayer is given a tax code. This relates to the various allowances and expenses to be deducted from his/her income before being taxed as well as charges for income which cannot be taxed at source Interest is charged where payment of tax is not made by the due date. In addition, a surchange of 5% will be applied to tax unpaid 28 days after the due date with a further 5% applied 6 months after the due date. Interest is payable to the taxpayer on overpayments of tax. In addition to interest and surcharges there are a series of penalties for failures and defaults by the taxpayer in relation to: Submission of SATR Notification of chargeability to tax Maintenance of records Falsification of documents That is all. I hope these information can help you. Good luck with you. Lily 2012.03.12 本文来源：https://www.dywdw.cn/d6cd4fc25fbfc77da269b12c.html
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2022-07-13
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