Taxpayers who owe class 2 NICs are being advised that contributions remaining unpaid may be collected through their PAYE code from April 2014, or passed to a private debt collection agency for recovery.
Resurfacing of caravan park
NICs on payments from EBT
Revenue & Customs Brief 05/13
Payment will not be required for earlier years
Scottish rate will be charged on non-savings income of Scottish taxpayers
SI 2013/718
Views from tax professionals on missed opportunities in the Budget.
Tony Beare considers the impact on the City. Plus, below, in-house Budget views from Jennie Rimmer and Paul Morton.
Paula Tallon examines measures of interest to owners of SMEs