HND income tax报告Dear Jessie（第二篇）.doc

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Dear Jessie,
It is my great honor to help you solve the problems. According to analyse your situation I decided write this letter that try my best to help you.
※Above all things, I found you did not know the difference between a contract of service and a contract for service. I made a form.
Contract of service(employed)
Contract for service(self-employed)
A tax payer who is in the service of employer,employer should pay salary, pension and other profits for the employed staff. On the other hand, the employer should deduct tax by the PAYE System to the IRS.
A tax payer who provide service for the customer,He or she should deal with the tax of pany or group. Otherwise, the self-employed person have not the fixed salary, that depend on their performance.
※Secondly, I want to talk of the criteria that would be used to decide whether or not you was employed by Abertay Hydro.
Control--Decide your own decision. The taxpayer decides how, when and where the work is performed? This criteria is suits for your situation. On the other hand, you have less control, that only regarded for employed. Actually, you can choose accepting or rejecting appointments with clients, so you are more likely to be self-employed.
Financial risk--Financial risk in the work is burden by the taxpayer. This criteria is suits for your situation. Otherwise, you will be described as