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Employment Income (Employment Verses Self-employment (Other factors…
Employment Income
Taxable income from employment
Add
Gross Earnings
Cash Earnings
Earlier of:
Entitlement date OR Receiving Date
Commission
Share incentives
Bonus
Pension
Salary
Tips
Non Cash Earnings
Benefits in Kind
Car
Fuel
Accommodation etc
Less
Allowable Deductions
OPS contributios
Payment to charity (Operated by employer
Annual Subscriptions
Certain liabilities relating to employment
Statutory mileage allowance relief
Motorbike
24p per mile
Cylce
20p per mile
Passanger
5p per mile
Car
Next miles - 25p per mile
First 10,000 miles - 45p per mile
Travelling Expenditure
Conditions
Expenses in performance of duties OR
Are Attributable to attendance at any place
Allowable
C-O
Client doesn't exist on normal commuting
Temporary place of work - Not exceed 24 months
Normal commuting to site - Not exceed 24 months
Not Allowable
Normal Commuting Cost
H-O
H-C-O
Employment Verses Self-employment
Employment - Contract of sevice
Self-Employment - Contract for service
Other factors
Degree of control
Selection of work
Hire helper
Provision of equipment
Degree of financial risk
Profit from sound management
Wording used in agreement