Divers and diving supervisors
Charge to tax
Legislation/Regulatory –
ITTOIA2005 s. 15
Class 1 contributions
Commentary –
Tax Reporter ¶1018-150
;
Tax Reporter ¶1023-050
Class 4 exception
Commentary –
Tax Reporter ¶1018-150
HMRC Guidance –
BIM53951
Employment income
Commentary –
Tax Reporter ¶800-050
Generally
Commentary –
Tax Reporter ¶1023-050
Legislation/Regulatory –
SI 2001/1004 reg. 92
HMRC Guidance –
NIM06380
Plant and machinery allowances
Commentary –
Practical Capital Allowances ¶155-800
Status
Commentary –
Kirk on Employment Status 11.2
Training, know-how allowances
Commentary –
Tax Reporter ¶257-300
;
Practical Capital Allowances ¶550-450
HMRC Guidance –
CA74000