Decision Makers Guide - DMGCONT7

DECISION MAKER'S GUIDE: Contents


CHAPTER IIIA: QUESTIONS ON SELF-EMPLOYMENT


DMG36001Particular kinds of self-employment: Business partnerships
DMG36002Particular kinds of self-employment: Business partnerships
DMG36003Particular kinds of self-employment: Business partnerships
DMG36004Particular kinds of self-employment: Business partnerships: Calculation of the earnings from a business partnership
DMG36005Particular kinds of self-employment: Business partnerships: Calculation of the earnings from a business partnership
DMG36006Particular kinds of self-employment: Business partnerships: Couples in business partnerships
DMG36007Particular kinds of self-employment: Business partnerships: Salaried partners
DMG36101Particular kinds of self-employment: Share fishermen
DMG36102Particular kinds of self-employment: Share fishermen
DMG36103Particular kinds of self-employment: Share fishermen
DMG36104Particular kinds of self-employment: Share fishermen
DMG36105Particular kinds of self-employment: Share fishermen: Person is owner or part-owner of the boat
DMG36106Particular kinds of self-employment: Share fishermen: Person is owner or part-owner of the boat
DMG36107Particular kinds of self-employment: Share fishermen: Person who receives a share of the profit of the boat
DMG36108Particular kinds of self-employment: Share fishermen: Person who receives a share of the profit of the boat
DMG36109Particular kinds of self-employment: Share fishermen: Person who receives a share of the profit of the boat
DMG36110Particular kinds of self-employment: Share fishermen: Person who receives a share of the gross earnings of the boat
DMG36111Particular kinds of self-employment: Share fishermen: Person who receives a share of the gross earnings of the boat
DMG36201Particular kinds of self-employment: Sub-contractors
DMG36202Particular kinds of self-employment: Sub-contractors
DMG36203Particular kinds of self-employment: Sub-contractors
DMG36204Particular kinds of self-employment: Sub-contractors
DMG36205Particular kinds of self-employment: Sub-contractors
DMG360206Particular kinds of self-employment: Sub-contractors
DMG36301Particular kinds of self-employment: Childminders
DMG36302Particular kinds of self-employment: Childminders
DMG36303Particular kinds of self-employment: Childminders
DMG36401Particular kinds of self-employment: People providing board and lodging
DMG36402Particular kinds of self-employment: People providing board and lodging
DMG36403Particular kinds of self-employment: People providing board and lodging
DMG36404Particular kinds of self-employment: People providing board and lodging
DMG36501Particular kinds of self-employment: Ministers of religion
DMG36601Particular kinds of self-employment: Sub-postmaster
DMG36602Particular kinds of self-employment: Sub-postmaster
DMG37001Using accounts General
DMG37002Using accounts: Summary accounts
DMG37003Using accounts: Meaning of profit and loss account
DMG37004Using accounts: Meaning of trading account
DMG37005Using accounts: Meaning of trading and profit and loss account
DMG37006Using accounts: Meaning of balance sheet
DMG37007Using accounts: Accounts appropriate to the employment
DMG37008Using accounts: Trading account
DMG37009Using accounts: Balance sheet
DMG37010Using accounts: Are the accounts acceptable
DMG37011Using accounts: Are the accounts acceptable
DMG37012Using accounts: Determining the assessment period
DMG37013Using accounts: Periods to be disregarded
DMG37014Using accounts: Periods to be disregarded
DMG37101Calculating Normal weekly earnings: Introduction
DMG37102Calculating Normal weekly earnings: Introduction
DMG37103Calculating Normal weekly earnings: Introduction
DMG37104Calculating Normal weekly earnings: Introduction
DMG37105Calculating Normal weekly earnings: Receipt or payment to be relevant to the assessment period
DMG37106Calculating Normal weekly earnings: Receipts relevant to the period of the accounts
DMG37107Calculating Normal weekly earnings: Expenses relevant to the period of accounts
DMG37108Calculating Normal weekly earnings: Expenses paid in advance (pre-payments)
DMG37109Calculating Normal weekly earnings: Expenses paid in arrears (accruals)
DMG37110Calculating Normal weekly earnings: Opening and closing stock
DMG38001Calculating deductions: Chargeable income
DMG38002Calculating deductions: What is chargeable income
DMG38003Calculating deductions: No disregards to be applied on earnings
DMG38101Calculation of deduction for notional income tax: Introduction
DMG38102Calculation of deduction for notional income tax: Tax allowances for periods of less than a year
DMG38103Calculation of deduction for notional income tax: Method of calculation
DMG38104Calculation of deduction for notional income tax: Method of calculation
DMG38105Calculation of deduction for notional income tax: Income tax allowances
DMG38106Calculation of deduction for notional income tax: Income tax allowances: Personal allowance
DMG38107Calculation of deduction for notional income tax: Income tax allowances: Married couple's allowance
DMG38108Calculation of deduction for notional income tax: Income tax allowances: Married couple's allowance
DMG38109Calculation of deduction for notional income tax: Income tax allowances: Additional personal allowance
DMG38110Calculation of deduction for notional income tax: Income tax allowances: Additional personal allowance
DMG38111Calculation of deduction for notional income tax: Income tax allowances: Additional personal allowance
DMG38201Calculation of deduction for notional SS contributions: Introduction
DMG38202Calculation of deduction for notional SS contributions: Introduction
DMG38203Calculation of deduction for notional SS contributions: Method of calculation
DMG38204Calculation of deduction for notional SS contributions: Method of calculation
DMG38205Calculation of deduction for notional SS contributions: Earnings below SEE level
DMG38206Calculation of deduction for notional SS contributions: Earnings below SEE level
DMG38207Calculation of deduction for notional SS contributions: Class 4 contributions
DMG38208Calculation of deduction for notional SS contributions: Class 4 contributions
DMG38301Calculation of deduction for a qualifying premium: Introduction
DMG38302Calculation of deduction for a qualifying premium: Introduction
DMG38303Calculation of deduction for a qualifying premium: Introduction
DMG38304Calculation of deduction for a qualifying premium: Introduction
DMG38305Calculation of deduction for a qualifying premium: Introduction
DMG30306Calculation of deduction for a qualifying premium: Introduction
DMG38307Calculation of deduction for a qualifying premium: Introduction
DMG38308Calculation of deduction for a qualifying premium: Introduction
DMG Appendix 1Income tax allowance and rates
DMG Appendix 2Deductions for Social Security contributions




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