Paper 3: IT and NIC

This class was created by Brainscape user Ben Portlock. Visit their profile to learn more about the creator.

Decks in this class (29)

Chapter 1 - Introduction to the Manual
Whole chapter isnt important
1  cards
Chapter 2 - Introduction to Employment Income and Benefits
Basics,
Net taxable earnings,
Receipts basis
8  cards
Chapter 3 - Company Car and Fuel Benefit
Overview,
List price,
Percentages
9  cards
Chapter 4 - Living Accommodation
Introduction,
Job related,
Rented accommodation
7  cards
Chapter 5 - Loans to Employees and Use of Assets
Loans to employees,
Average method,
Strict method
9  cards
Chapter 6 - Misc Benefits
Vans,
Mobile phones,
Vouchers
14  cards
Chapter 7 - Introduction to PAYE
Paye incomes,
Readily convertible assets,
Benefits
5  cards
Chapter 8 - Operation of PAYE System
Reporting,
Payment,
Date of payment for paye purposes
15  cards
Chapter 9 - Class 1 NIC
Class 1,
Earnings,
Class 1 primary rates
8  cards
Chapter 10 - Class 1 NIC and Director
Annual earnings period
1  cards
Chapter 11 - Class 1A and 1B
1a and 1b,
Class 1a,
Class 1b
4  cards
Chapter 12 - Apprenticeship Levy
Apprenticeship levy,
Reporting and compliance issues
2  cards
Chapter 13 - Class 2 and 4
Class 2 and 4,
Class 2,
Class 4
7  cards
Chapter 14 - Introduction to Share Schemes
Introduction,
General principles,
Reasons for setting them up
5  cards
Chapter 15 - Share Incentive Plans
Shares acquired from a sip,
Operation of a sip,
Conditions
13  cards
Chapter 16 - Savings Related Share Option Schemes
Operation of the scheme,
Conditions,
The share options
7  cards
Chapter 17 - Company Share Option Plans
Introduction,
Conditions,
Tax implications
6  cards
Chapter 18 - Enterprise Management Incentives
Introduction,
Operation of scheme,
Qualifying conditions
7  cards
Chapter 19 - Share Schemes - Employer Obligations
Paye and nic,
Registration self certification a...,
Notification of emi option grant
3  cards
Chapter 20 - Employment Income and Residence and Domicle
Residence,
Domicile,
Deemed domicile
8  cards
Chapter 21 - Expenses of Employment
Deductible for expenses the gener...,
Professional fees and subscriptions,
Travel expenses
10  cards
Chapter 22 - Gifts to Charity and Pension Contributions
Overview of gifts to charity,
Gift aid,
Gifts of quoted shares and land
11  cards
Chapter 23 - Termination Payments
Introduction,
Termination payments,
Does section 401 apply
14  cards
Chapter 24 - Employed or Self-Employed
Introduction,
Determining employment status,
Factors to consider
11  cards
Chapter 25 - Personal Service Companies
Introduction,
The rules,
The rules cont
9  cards
Chapter 26 - Construction Industry Deduction Scheme
Introduction,
What is a contractor,
Construction operations
20  cards
Chapter 27 - Statutory Leave and Payments
Stat mat leave and pay,
Length of employment for smp,
Level of earnings for smp
11  cards
Chapter 28 - Statutory Sick Pay
Introduction,
Periods of incapacity to work piw,
Qualifying days
8  cards
Chapter 29 - Student Loans
Introduction,
When to make deductions,
Calculation of dedcutions
9  cards

More about
Paper 3: IT and NIC

  • Class purpose General learning

Learn faster with Brainscape on your web, iPhone, or Android device. Study Ben Portlock's Paper 3: IT and NIC flashcards now!

How studying works.

Brainscape's adaptive web mobile flashcards system will drill you on your weaknesses, using a pattern guaranteed to help you learn more in less time.

Add your own flashcards.

Either request "Edit" access from the author, or make a copy of the class to edit as your own. And you can always create a totally new class of your own too!

What's Brainscape anyway?

Brainscape is a digital flashcards platform where you can find, create, share, and study any subject on the planet.

We use an adaptive study algorithm that is proven to help you learn faster and remember longer....

Looking for something else?

BTEC Level 3 - IT Systems & Principles
  • 1 decks
  • 38 flashcards
  • 1 learners
Decks: Computer Systems Maintenance, And more!
RNC NIC
  • 6 decks
  • 196 flashcards
  • 1 learners
Decks: Maternal History And Risk, Physical Assessment, Eent, And more!
poltics paper 3
  • 15 decks
  • 331 flashcards
  • 2 learners
Decks: 11 12 Nature And Features Of The Constit, 13 Federalism, 21 The Structure Of Congress, And more!
BOARDS--GET IT!!!
  • 34 decks
  • 977 flashcards
  • 37 learners
Decks: Heent Flashcards, Rita S Random Heent Questions, Heent From Book S, And more!
Make Flashcards