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    Essential Tax – Fundamentals (UK) – FA15 – Chapter 04: Employment income – FA15

    By Emile Woolf International

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    This chapter covers:
    •Deciding whether an individual is employed or self-employed
    •Overview of the employment income assessment
    •Benefits assessed on all employees
    •Benefits assessed on P11D employees only
    •Allowable deductions
    •The employment income computation
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