NIC's

Question 1

salary, bonus and cash earnings

Answer 1

p

Question 2

payments in readily convertible assets e.g gold or wine

Answer 2

p

Question 3

vouchers

Answer 3

p

Question 4

write off of beneficial loan

Answer 4

p

Question 5

smrs in excess of 45p per mile

Answer 5

p

Question 6

personal bills

Answer 6

p

Question 7

profit element of round sum allowance

Answer 7

p

Question 8

childcare vouchers in excess of rules

Answer 8

p

Question 9

phone rental and private calls where employee is subscriber

Answer 9

p

Question 10

phone rental and private calls where employer is subscriber

Answer 10

1a

Question 11

taxable benefits under salary sac

Answer 11

1a

Question 12

beneficial loan int

Answer 12

1a

Question 13

relocation in excess of 8000

Answer 13

1a

Question 14

directly contracted childcare in excess of rules

Answer 14

1a

Question 15

due date of 1 prim?

Answer 15

per earnings period- normally monthly- via paye

annual earnings period for directors

Question 16

due date of sec?

Answer 16

as prim

Question 17

due date of 1a?

Answer 17

19 july following ty- 22 july if paid electronically

Question 18

due date of 1b?

Answer 18

19 oct following ty (22nd if paid electronically)

Question 19

class2 due date?

Answer 19

31 jan following ty

Question 20

class4 due date?

Answer 20

via self assessment including poa

Question 21

limit for employers allowance?

Answer 21

dont get if nic liability is over 100,000

not available where only payrolled person is single director

Question 22

when are poa not required?

Answer 22

amount of tax due in prior year was less than- 1,000 or 20% of total income tax and class4 liability

Question 23

apprenticeship levy?

Answer 23

for employers with an annual bill of more than 3 million - 0.5% of the annual pay bill calculated on a cumulative monthly basis
app levy allowance is 15000