Other sized clients and DDP illustration
You'll learn how to apply the off-payroll working rules (PSC rules) when your client is medium or large sized, and how to calculate the deemed direct payment that determines tax and National Insurance obligations.
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In this lesson
- 0:00 PSC rules for medium and large clients
- 1:14 Calculating the deemed direct payment
- 2:16 Worked example with Emily and Fuji PLC
- 2:53 Key takeaway: Know your client size
About this lesson
This lesson covers the status determination statement process, the deemed payment calculation, and walks through a worked example so you can apply the correct pro forma in your exam. Understanding which client size rules apply is essential for getting these straightforward but high-value marks right in the Taxation paper.
Duration: 3m
Transcript
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