HND 所得税模版.docx

1,(1)contract of service and contract for service (2) Factors which may be important to consider: One: The degree of control exercised over the person doing the work Two: whether the worker must accept further work Three: whether the person who has offered work must provide further work Four: whether the worker provides his own equipment Five: whether the worker is entitled to employment benefits such as sick pay, holiday pay and pension facilities Six: whether the worker hires his own helpersSeven: what degree of financial risk the worker takes Eight: what degree of responsibility for investment and management the worker has Nine: whether the worker can profit from sound managementTen: whether the worker can work when he chooses Eleven: whether the worker works for a number of different people or organizations Twelve: the wording used in any agreement between the worker and the person for whom he performs work. (3) application of the above principles to Katy: Control/unable to commit to working specific hours/ does the work when she can/ record time spend on clients / self-employmentFinancial Risk/ now subcontracts small jobs/ records time spend one each clients and invoices the accountants for her hours worked at agreed hourly rate / self-employmentEquipment/ the firm has given Katy one of their PCs to do her work (1mark) / employment Work performance and correction/ now subcontracts small jobs (1mark) / self-employmentHolidays and sickness / would then have been entitled to holiday and sickness pay (1mark) / self-employment Exclusivity/ she does no other paid work / employmentDecision: Katy’s employment status is more close to Self-Employment according to above tests2 (1) taxable persons :Individuals, partners and trust resident in the UK are charged to income tax on their income. To be more specific, taxable persons refer to those who can obtain income, corporation revenue, capital gains, inheritance and added value.Both UK and non-UK residents is taxed becaus