HMRC latest requirements for personal tax returns (Feb 2018)
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Presentation slides for CIMA CPD session on HMRC latest requirements for personal tax returns (Feb 2018). Key takeaways - Personal tax returns (self-assessment) requirement updates under the new work trend - IR35 change and gig economy - When it is NOT necessary to register self assesssment - Common practical issues on self-assessment, e.g. correcting mistakes, HMRC enquiries and penalties - Changes in buy to let properties and tax impact - Making tax digital: the timeline and what's next
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Taunton Spring Tax Update - March 2018
Our Spring Tax Updates will be taking place across the region in March 2018.
The update will include the following:
• Comment on the latest legislative changes
• Provide practical advice
• Help to prepare for the end of the tax year
• Give thoughts on the current tax policy
GST Registration (1).pdf
GST REGISTRATION
Pre 1st July 2017, a manufacturer, trader, retailer or any other business was filing returns in respect of various compliances – Excise, VAT, Service Tax, Sales Tax, Income Tax etc. with separate returns for each of them. A continuous process of filing returns – monthly, quarterly, half-yearly and yearly existed and businesses were kept occupied throughout the year by filing one or the other return.
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The document discusses Advance Personal Income Tax (APIT) in Sri Lanka. It outlines the statutory obligations of employees and employers for APIT. Employers must deduct APIT from employees' salaries with consent and remit it to the tax authority. Employees earning over Rs. 250,000 per month or Rs. 3 million annually must submit tax estimates. Eligible income and deductions for APIT calculation are also defined. The document notes the current status of APIT requirements and penalties for non-compliance. It concludes with an invitation for questions.
Paradigm shift in compliances
The document provides an overview of recent changes to tax compliance requirements in India. It discusses updates to income tax laws under the Finance Bill of 2017, including a reduced corporate tax rate for small businesses. It also outlines the key compliance obligations under the upcoming Goods and Services Tax (GST) such as registration requirements, tax return filing, and transitional provisions to carry forward existing tax credits under the new system. Finally, the document presents a chart summarizing the frequency of various compliance filings like TDS returns, VAT returns, and secretarial obligations.
Tax Flash MAR 2019
The document summarizes initiatives from the Directorate General of Taxation and the Directorate General of Customs and Excise in Indonesia. It discusses their pledge to integrate data networks and improve services through a 5-year synergy program. It also outlines recent tax reforms and simplifications to tax return processes. These include allowing "nil" returns to not require submission and expanding channels to submit returns. The Directorate General of Customs and Excise is developing a second generation of Bonded Logistics Centers to reduce logistic costs and aims to become a more modern customs agency through ongoing improvements.
Tax Flash MAR 2019
The document summarizes initiatives from the Directorate General of Taxation and the Directorate General of Customs and Excise in Indonesia. It discusses their pledge to integrate data networks and improve services through a 5-year synergy program. It also outlines recent tax reforms and simplifications to tax return processes. Updates from the DGCE include simplifying the KITE import facility process and developing a second generation of Bonded Logistics Centers to reduce logistic costs.
Similar to HMRC latest requirements for personal tax returns (Feb 2018) (20)
International Indirect Tax - Global VAT/GST update (June 2018)
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Independent Study - College of Wooster Research (2023-2024)
"Does Foreign Direct Investment Negatively Affect Preservation of Culture in the Global South? Case Studies in Thailand and Cambodia."
Do elements of globalization, such as Foreign Direct Investment (FDI), negatively affect the ability of countries in the Global South to preserve their culture? This research aims to answer this question by employing a cross-sectional comparative case study analysis utilizing methods of difference. Thailand and Cambodia are compared as they are in the same region and have a similar culture. The metric of difference between Thailand and Cambodia is their ability to preserve their culture. This ability is operationalized by their respective attitudes towards FDI; Thailand imposes stringent regulations and limitations on FDI while Cambodia does not hesitate to accept most FDI and imposes fewer limitations. The evidence from this study suggests that FDI from globally influential countries with high gross domestic products (GDPs) (e.g. China, U.S.) challenges the ability of countries with lower GDPs (e.g. Cambodia) to protect their culture. Furthermore, the ability, or lack thereof, of the receiving countries to protect their culture is amplified by the existence and implementation of restrictive FDI policies imposed by their governments.
My study abroad in Bali, Indonesia, inspired this research topic as I noticed how globalization is changing the culture of its people. I learned their language and way of life which helped me understand the beauty and importance of cultural preservation. I believe we could all benefit from learning new perspectives as they could help us ideate solutions to contemporary issues and empathize with others.
一比一原版(UCL毕业证)伦敦大学|学院毕业证如何办理
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After this second you should be able to: Explain the main determinants of demand for any mineral product, and their relative importance; recognise and explain how demand for any product is likely to change with economic activity; recognise and explain the roles of technology and relative prices in influencing demand; be able to explain the differences between the rates of growth of demand for different products.
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Independent Study - College of Wooster Research (2023-2024) FDI, Culture, Glo...
Independent Study - College of Wooster Research (2023-2024) FDI, Culture, Glo...AntoniaOwensDetwiler
"Does Foreign Direct Investment Negatively Affect Preservation of Culture in the Global South? Case Studies in Thailand and Cambodia."
Do elements of globalization, such as Foreign Direct Investment (FDI), negatively affect the ability of countries in the Global South to preserve their culture? This research aims to answer this question by employing a cross-sectional comparative case study analysis utilizing methods of difference. Thailand and Cambodia are compared as they are in the same region and have a similar culture. The metric of difference between Thailand and Cambodia is their ability to preserve their culture. This ability is operationalized by their respective attitudes towards FDI; Thailand imposes stringent regulations and limitations on FDI while Cambodia does not hesitate to accept most FDI and imposes fewer limitations. The evidence from this study suggests that FDI from globally influential countries with high gross domestic products (GDPs) (e.g. China, U.S.) challenges the ability of countries with lower GDPs (e.g. Cambodia) to protect their culture. Furthermore, the ability, or lack thereof, of the receiving countries to protect their culture is amplified by the existence and implementation of restrictive FDI policies imposed by their governments.
My study abroad in Bali, Indonesia, inspired this research topic as I noticed how globalization is changing the culture of its people. I learned their language and way of life which helped me understand the beauty and importance of cultural preservation. I believe we could all benefit from learning new perspectives as they could help us ideate solutions to contemporary issues and empathize with others.How Non-Banking Financial Companies Empower Startups With Venture Debt Financing
How Non-Banking Financial Companies Empower Startups With Venture Debt Financing
Eco-Innovations and Firm Heterogeneity. Evidence from Italian Family and Nonf...
Eco-Innovations and Firm Heterogeneity. Evidence from Italian Family and Nonf...University of Calabria
The study analyzes differences and primary drivers of green performance between family firms and non-family firms
Detailed power point presentation on compound interest and how it is calculated
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Bridging the gap: Online job postings, survey data and the assessment of job ...Labour Market Information Council | Conseil de l’information sur le marché du travail
OJP data from firms like Vicinity Jobs have emerged as a complement to traditional sources of labour demand data, such as the Job Vacancy and Wages Survey (JVWS). Ibrahim Abuallail, PhD Candidate, University of Ottawa, presented research relating to bias in OJPs and a proposed approach to effectively adjust OJP data to complement existing official data (such as from the JVWS) and improve the measurement of labour demand.Recently uploaded (20)
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BONKMILLON Unleashes Its Bonkers Potential on Solana.pdf
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Tumelo-deep-dive-into-pass-through-voting-Feb23 (1).pdf
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Independent Study - College of Wooster Research (2023-2024)
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Independent Study - College of Wooster Research (2023-2024) FDI, Culture, Glo...
How Non-Banking Financial Companies Empower Startups With Venture Debt Financing
How Non-Banking Financial Companies Empower Startups With Venture Debt Financing
Eco-Innovations and Firm Heterogeneity. Evidence from Italian Family and Nonf...
Eco-Innovations and Firm Heterogeneity. Evidence from Italian Family and Nonf...
Detailed power point presentation on compound interest and how it is calculated
Detailed power point presentation on compound interest and how it is calculated
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Bridging the gap: Online job postings, survey data and the assessment of job ...
Bridging the gap: Online job postings, survey data and the assessment of job ...
HMRC latest requirements for personal tax returns (Feb 2018)
- 1. Hannah Xu Xceptional Consultancy (Feb 2018) *
- 3. * *Level of self-employment in the UK increased from 3.8 million in 2008 to 4.6 million in 2015 *Part time self-employment grew by 88% between 2001 to 2015 (Data from Office of National Statistics)
- 5. * *Self-Assessment requirement under the new work trend *Tax breaks *Common practical issues *Making tax digital (MTD) *Summary
- 6. * *Zero-hour contract workers *Self-employed contractors (e.g. Uber, sub- contractors, locum GP, digital healthcare online platform, etc) *IR35 (proposed to expand to the private sector) *Proposal to have a different classification of workers
- 7. *
- 8. *
- 10. * *Trading/property income of less than £1,000 *Rent out a spare room (less than £7,500) *Claiming expenses of less than £2,500 *Dividend income of less than £10,000 *Untaxed income of less than £2,500 (contact HMRC to adjust tax code)
- 11. * *An individual is a director of a dormant company *An employee’s taxable income exceeds £100k without realizing it *Becoming self-employed, but no money coming in yet
- 12. * *ISA allowance £20,000 in 17-18 *Saving for retirement annual allowance £40,000 (£10,000 for those with income over £150k) *Dividend allowance £5,000 for 17-18 (£2,000 from 18-19)
- 13. * *Venture capital investment *Marriage allowance *Expenses claims(e.g. subscriptions) *Charitable donations
- 14. * What to do *if you’ve made a mistake in tax returns *when not enough money to pay tax bill by the deadline *If you receive HMRC enquiry *If penalty for inaccuracy & how to minimize
- 15. * What about buy to let properties?
- 16. * *Send amended return (16-17 can be amended electronically by 31st Jan 19) *Amend it within 4 tax years *Penalties can be mitigated if making an unprompted report
- 17. * *HMRC no longer accepts credit card payment from 13th January 2018 *If insufficient funds, call HMRC helpline to arrange payment plan *Collecting outstanding taxes via tax code
- 18. * *Be aware of tax avoidance schemes (too good to be true) *Record keeping *Reasonable care *Telling, Helping and Giving
- 19. *
- 20. * *Removal of wear and tear *Restrictions on loan interest relief *Basic rate taxpayers (assess full situations) *Potential tax increase by 31st Jan 19 *Potential loss of certain relief (e.g. child benefit, transferable personal allowance)
- 21. *
- 22. * *April 2019 – businesses that reach VAT threshold *2020: MTD expected to affect small businesses under VAT threshold *Digital record keeping *Brexit impact?
- 23. * *New work trends and SA requirement *Tax breaks/reliefs *Common issues in tax returns: mistakes, payments, enquiries, penalties *Digital tax age
- 24. * *Blog/Website: www.taxdeductiblelifestyle.com *YouTube: Tax Deductible Lifestyle *FaceBook group: Tax Deductible Lifestyle Tribe for Live Q&A
- 26. *