1. TASK: Insert the appropriate word in the text below:
tax return - refund - might - landlords - HMRC
deduct - company - combined - check - boat
If you’re employed and self-employed
You ________ be an employee but also do self-employed work. In this case your employer will ________ your Class 1 National Insurance from your wages, and you have to pay Class 2 and 4 payments for your self-employed work.
How much you pay depends on your ________ income from all your jobs. HM Revenue and Customs (________) will let you know how much National Insurance is due after you’ve filed your Self Assessment ________.
Directors, landlords and share fishermen
There are different National Insurance rules for:
- ________ directors
- ________ running a property business
- share fishermen for example you’re working on a British fishing ________ but not under a contract of service
You can apply to HMRC to ________ your National Insurance record and claim a ________ if you think you’ve overpaid.
2. CHECK YOUR SPEAKING
|
tax return |
[ tæks rɪˈtɜːn ] |
податкова декларація |
|
refund |
[ ˈriː.fʌnd ] |
відшкодування |
|
might |
[ maɪt ] |
можливий |
|
landlords |
[ ˈlænd.lɔːd ] |
орендодавець |
|
HMRC |
|
податкова Великобританії |
|
deduct |
[ dɪˈdʌkt ] |
віднімати |
|
company |
[ ˈkʌmpəni ] |
компанія |
|
combined |
[ kəmˈbaɪn ] |
спільний |
|
check |
[ tʃek ] |
перевірити |
|
boat |
[ bəʊt ] |
човен |
3. SEE CORRECT ANSWER
If you’re employed and self-employed
You might be an employee but also do self-employed work. In this case your employer will deduct your Class 1 National Insurance from your wages, and you have to pay Class 2 and 4 payments for your self-employed work.
How much you pay depends on your combined income from all your jobs. HM Revenue and Customs (HMRC) will let you know how much National Insurance is due after you’ve filed your Self Assessment tax return.
Directors, landlords and share fishermen
There are different National Insurance rules for:
- company directors
- landlords running a property business
- share fishermen for example you’re working on a British fishing boat but not under a contract of service
You can apply to HMRC to check your National Insurance record and claim a refund if you think you’ve overpaid.
Цей та багато інших цікавих матеріалів Ви знайдете
в підручнику “Practical Financial English”
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