hnd所得税.doc

Dear Jessie This is a letter to give you some advises base on your instant situation. Firstly, I would appreciate to recognize you the differences between a contract of service (employed) and a contract for service (self-employed). The employment status will determine under which schedule (and therefore the rules) the income will be subject to tax. Other side they use different schedules, Because you have own diary and can accept or reject client appointments as she chooses, so you are a self-employment, and belong to the contract for service.so you are self-employment you should use schedule D but employment should use schedule E. In the process about paying taxes, people who use contract for service should self-assessment and use the Self-Assessment Tax Renture (SATR). if the taxpayer can not calculate, they can choose the your Majesty’s Revenue And Customs ( HMRC) help them calculate. People who belong contract of service use deduct of source. In the final, if the self-employment not pays the tax on time, they must undertake the responsible by themselves, but about employee, just the employer shoulder the responsibility. There are a number of additional criteria to determine whether the taxpayer is employed or not: Control,Financial risk,Equipment,Holidays and sicknes,Work performance and correction.,Exclusivity. After understanding these basic information, I concerned you belong to the self-employed. I will give you these reasons. Firstly, you are responsible for keeping your own diary and can accept or reject client appointments as you choose. That is to say you can decide yourself work completely. At the same time, you can arrange the client appointments as you like. All of these aspects belong to the criteria of control and work performance and correction. Moreover, although the Hydro has allowed you the use of one of their rooms but you has always provided your own equipment and martial. So you are suit for the criteria of equipment. Besides, the