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        1. 免費試聽

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          ? 2. Assessable income

          Employment income includes income arising from an employment under a contract of service, for both employees and directors.

          Calculation

          ① wages or salaries - accrual basis

          ② bonuses / commission (entitled date/received date)

          ③ benefits (taxed when provided)

          ④ pension income (taxed on accrual basis)

          Tax year: 6 April 2022 ---- 5 April 2023

          Bonus - Special rules for directors

          Earnings are deemed to be received on the earliest of:

          ① The earlier of the two alternatives given in the general rule

          ② The time when the amount is credited in the company’s accounting records

          ③ The end of the company’s period of account (if the amount was determined by them)

          ④ The time the amount is determined (if after the end of the company’s period of account)

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