Stuart G. Nicholls

4 weeks ago | jclinepi.com | Julia Shaw |Carnegie Mellon |Keppel Street |R. Gonçalves Chaves |Julia Shaw |Cory E Goldstein | +14 more

Original ResearchArticles in Press111825aMethodological and Implementation Research Program, Ottawa Hospital Research Institute, 501 Smyth Rd, Ottawa. ON, Canada K1H 8L6bSchool of Epidemiology and Public Health, Faculty of Medicine, University of Ottawa, 75 Laurier Ave E, Ottawa. ON, Canada K1N 6N5cGraduate Program in Dentistry, Federal University of Pelotas, R.

2 months ago | mdpi.com | Stuart G. Nicholls |Gary Davis |Erika Camilleri |Taryn Chesser

All articles published by MDPI are made immediately available worldwide under an open access license. No special permission is required to reuse all or part of the article published by MDPI, including figures and tables. For articles published under an open access Creative Common CC BY license, any part of the article may be reused without permission provided that the original article is clearly cited. For more information, please refer to https://www.mdpi.com/openaccess.

Jul 23, 2024 | cliveowen.com | Stuart G. Nicholls

HMRC form CT61 is a form required to be completed by a company if the company pays interest, royalties and other similar payments to an individual. Unlike banks and building societies that can pay interest, without the deduction of tax, companies are, in certain circumstances, required to withhold 20% tax from any interest payments due to individuals and pay this 20% over to HMRC.

Jul 23, 2024 | cliveowen.com | Stuart G. Nicholls

Recent media coverage has suggested that around 500,000 individuals are caught in the 60% tax trap. Essentially, this means that an individual is paying 60% tax on every £1 earned. That is before national insurance and student loan repayments are considered. Such a situation arises when the individual earns between £100,000 and £125,000.

Jul 23, 2024 | cliveowen.com | Stuart G. Nicholls

We are aware that HMRC is sending more letters to taxpayers to “nudge” them to check their tax returns are in order and to encourage the taxpayer to ensure that they are being compliant with their tax affairs. The letters can cover a wide range of topics from rental income, bank interest and capital gains to dividend income from their own company. You should remember that a nudge letter is not an allegation that something is wrong.