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Calculating the Class 1A Charge

Core Tax Annual: National Insurance Contributions 2018/19

Sarah Bradford
Bloomsbury Professional
First edition
Publication Date:
Chapter 4: Class 1A National Insurance contributions Earnings attracting the Class 1A charge Class 1A charge computed before excluded deductions Class 1A charge based on cash equivalent values Computation at employer level Importance of form P11D Payrolled benefits Using form P11D(b) to calculate the Class 1A charge Adjustments to the Class 1A charge Rounding Multiple employments and shared benefits ...

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