This spiral bound volume is part of the Tax Essentials series and is an accessible, easy to use practical guide to all aspects of employment taxes. Divided into three sections, the first part focuses on expenses and benefits and completion of forms P11D, the second on the PAYE system and specialist topics such as termination payments and the third on administration and the Construction Industry Scheme.
It also features useful tables and a navigation table listing every form of earnings alphabetically, showing how they are taxed and where more detailed information can be found in the book. The 2003-04 edition has been completely revised to take account of the Income Tax (Earnings and Pensions) Act 2003 and has been updated to include all the changes in Finance Act 2003 as well as developments in case law and Revenue Practice.
Tolley's Tax Essentials: Employment Taxes is an essential source of reference for experts who will find this text an invaluable aide-memoir, while its practical approach makes it equally suitable for the non-tax specialist in accountancy, law, finance, business and in payroll and human resources departments.