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Displaying 1-10 of 13 results
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National insurance contributions
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
Full chapter on NICs with sections on earnings period, aggregation, tax calculations, earners over pension age, and self-employment.
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Vouchers and credit tokens exempt from income tax and class 1 NIC
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
Outlines the tax exemptions for vouchers and credit tokens offered to employees under the Income Tax (Earnings and Pensions) Act 2003. Includes both income tax and class 1 national insurance contributions.
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Readily convertible assets
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
Explains how these assets are defined and valued under the Social Security (Contributions) Regulations 2001 and the Income Tax (Earnings and Pensions) Act 2003. This section is of particular relevance to payroll managers handling benefits in kind.
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Employment and self-employment
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
This chapter outlines UK employment taxation as it functions in the UK, with particular relevance to small businesses. It includes sections on the definition of self-employment, agency workers, non-executive directors (NEDs), national insurance contributions and the taxation of intermediaries.
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Provision of services through an intermediary: income tax
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
Provides an overview of the rules which apply in cases where services are provided for another person through an intermediary. Covers the legislative framework, calculation of and payment of tax on the deemed payment, national insurance, and cases involving multiple intermediaries.
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Social security contributions
- 2023
- IBFD
- IBFD
- Global Individual Tax Handbook
A short section on social security contributions — also known as “national insurance contributions” (NICs) — in the UK. Covers each of the NIC classes.
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National Insurance and state benefits
- 2023
- Telegraph Media Group
- Kogan Page
- The Telegraph Tax Guide
A chapter providing practical guidance on National Insurance Contributions (NICs) and associated considerations, aimed at the average taxpayer. The author gives tax saving tips, and illustrates points with real-world examples.
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National Insurance Contributions (NIC)
- 2021
- Malcolm James
- Spiramus
An overview of National Insurance Contributions covering: National Insurance Contributions and Employees; Notional Payments of Class 1 Contributions; Annual Maximum Contributions; National Insurance Contributions and the Self-Employed; and Class 3 contributions.
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Payment of PAYE and NIC
- 2021
- Malcolm James
- Spiramus
A short summary of the general principles of PAYE and NIC payments, with a note on quarterly installments.
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Pay as You Earn (PAYE) and collection of National Insurance contributions
- 2021
- Malcolm James
- Spiramus
This chapter explains the principles and procedures of PAYE and NICs, including the penalties for late submission of documents or payments.
Displaying 1-10 of 13 results