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VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
VAT is a tax you pay on most goods and services. % of VAT What the rate…
In shops Any VAT due is already included in the price of something you buy…
You’ll pay a rate of either 5% or 0% VAT when certain energy-saving…
If you’re over 60, you pay a reduced rate of VAT (5%) on certain mobility…
You can only buy tax-free goods from shops: in Great Britain (England,…
Alcohol Duty is included in the price you pay for beer, cider, wine or…
Fuel Duty is included in the price you pay for petrol, diesel and other…
Airlines pay Air Passenger Duty (APD) for every passenger who flies from…
Insurance Premium Tax (IPT) is usually included in the price you pay for…
Employment status (worker, employee, self-employed, director or contractor) affects employment rights and employer responsibilities in the workplace
In employment law a person’s employment status helps determine: their…
A person is generally classed as a ‘worker’ if: they have a contract or…
An employee is someone who works under an employment contract. A person…
An employee shareholder is someone who works under an employment contract…
A person is self-employed if they run their business for themselves and…
Company directors run limited companies on behalf of shareholders.…
A person who’s been appointed to a position by a company or organisation…
A court or employment tribunal (known as an industrial tribunal in…
The rules for employment agencies and businesses: licences, vulnerable people, opting out, job advertisements, transfer fees, trade unions, terms and conditions and contracts, travel and accommodation for work-seekers
If you run an employment agency or employment business you have to follow…
Some employment agencies need a licence if they are supplying specific…
Before placing a work-seeker with a hirer, you must get sufficient…
Before you supply work-seekers to work with vulnerable people you have to:…
Work-seekers registered as limited companies are also covered by the rules…
You must not advertise a job without the full details of the position. You…
If you run an employment business you can sometimes charge a transfer fee…
Employment businesses’ terms and conditions with work-seekers If you run…
You cannot refuse to provide services to work-seekers or to provide them…
You can charge for other services like CV writing and transport to jobs.…
You must not introduce or supply a work-seeker to a hirer unless you’ve…
Accommodation When a job involves working away from home and the…
Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.
How VAT works, what VAT is charged on, VAT thresholds and VAT schemes.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
How to file your company annual accounts with Companies House
As an agency worker, you have certain rights when using temp, recruitment agencies or employment agencies to find work - pay, holidays, equal treatment, fees.
Find out which services and goods relating to welfare are exempt from VAT, and if welfare services and goods that you provide can be exempt from VAT.
How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, keep digital records.
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