Hopefully someone can clarify for me...
When making a tax return which includes UK earnings, are UK earnings returned on the basis of the calendar year (to align with the RoI tax year)? If not, how is allowance made for the tax/usc rate changes made for the 2015 tax year - do I have to calculate it myself?
Also, for "proprietary directors" not having access to Transborder Relief - does this refer to directors of RoI registered companies or does it also apply where the company is only registered in the UK? If employed for part of the year by umbrella company and then switched to own company, can transborder relief be applied to the earnings under the umbrella company - and if so, how?
When making a tax return which includes UK earnings, are UK earnings returned on the basis of the calendar year (to align with the RoI tax year)? If not, how is allowance made for the tax/usc rate changes made for the 2015 tax year - do I have to calculate it myself?
Also, for "proprietary directors" not having access to Transborder Relief - does this refer to directors of RoI registered companies or does it also apply where the company is only registered in the UK? If employed for part of the year by umbrella company and then switched to own company, can transborder relief be applied to the earnings under the umbrella company - and if so, how?