978-1-86012-524-9 / 9781860125249

Tolley's Guide to Self-assessment


Publisher:Tolley Publishing



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About the book:

This practical guide provides an overview of the recent self-assessment regime for employers, employees and the self-employed. Developed as a combination of Tolley's two previous guides to self-assessment for employers, employees and the self-employed, this text offers an examination of the regime. 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 effect of self-assessment and the current year basis of assessment for the self-employed. Topics covered include: payment of tax and accounts; completion of tax return, woth examples; PAYE; and partnerships.

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