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About Prime

Cars for Employees

The current regime for taxing employer provided cars (commonly referred to as company cars) is intended:

Personal Tax When is Income Tax and Capital Gains Tax Payable?

Under the self assessment regime an individual is responsible for ensuring that their tax liability is calculated and any tax owing is paid on time.

Capital Allowances

The cost of purchasing capital equipment in a business is not a revenue tax deductible expense. However tax relief is available on certain capital expenditure in the form of capital allowances.

IR35 Personal service companies

The ‘IR35’ rules are designed to prevent the avoidance of tax and national insurance contributions (NICs) through the use of personal service companies and partnerships.

Pensions Automatic Enrolment

Automatic enrolment places duties on employers to automatically enrol ‘workers’ into a work based pension scheme.

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