ࡱ> ,+ @`\pwww.ContractPharm.co.uk Ba==c.X@"1Arial1Arial1Arial1Arial1Arial1 Arial1Tahoma1>Arial1 Arial1Arial1 Arial15Arial1 Arial1 Arial1Arial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)""#,##0;\-""#,##0""#,##0;[Red]\-""#,##0""#,##0.00;\-""#,##0.00#""#,##0.00;[Red]\-""#,##0.0050_-""* #,##0_-;\-""* #,##0_-;_-""* "-"_-;_-@_-,'_-* #,##0_-;\-* #,##0_-;_-* "-"_-;_-@_-=8_-""* #,##0.00_-;\-""* #,##0.00_-;_-""* "-"??_-;_-@_-4/_-* #,##0.00_-;\-* #,##0.00_-;_-* "-"??_-;_-@_-                      X X x  X  xr@ @  )xr@@   r@ @   h  @  H  xp@  xp@  xw@ @   h   Ax@   X )x@@   @   x@@   x@   *x@   Ax@ @   xq@ @  (xp@   w@ @   xw@ @  (xw@ @   xw@@  (x@   h!@   |@@   h!@   x@@   A x@   x@ @  x@ @   x!@@   x!@  !X  X !        @     @   !@ @       !        H  *x!@   x! @   Ax@ @ 8@  *x@   x@   Ax@ @  8@  x@  x@  ` IR35FuncShell.xla #%modExec.CloseActiveWorkbook#"modExec.ShowSEESHelpFileYBoxA:BoxB:BoxC:BoxE:BoxJ: %btnClose AutoShape 5$btnHelp AutoShape 6 Deductions: ENIC: Income:Net: Rate:Salary:  Threshold:`iZR3  @@  **Step OneatEnter all payments and benefits received by the intermediary in that tax year in respect of the relevant engagementsbDless 5% of the amount in box (a) to cover other unspecified expensesStep TwocEnter payments or benefits received by the worker, or his family, in respect of the relevant engagements from anyone other than the intermediary which are not otherwise chargeable to income tax under Schedule EdIncome (a -b + c) Step ThreeeEnter expenses met by the intermediary, which could have been claimed as expenses against income tax if the worker had been an employee of the client and had paid for them himself Step FourfEnter capital allowances in respect of expenditure incurred by the intermediary that the worker could have claimed if employed by the client and him or herself had incurred the expenditure Step Fiveg^Enter contributions to an approved pension scheme by the company for the benefit of the workerStep SixhEnter employer s Class 1 and Class 1A NICs paid by the intermediary for that year in respect of salary or benefits in kind provided to the worker during the year Step SeveniEnter salary received by the worker from the intermediary which is already taxable under Schedule E (this does not include anything for which a deduction has already been given at Box (e).jEnter benefits in kind received by the worker from the intermediary which are already taxable under Schedule E (this does not include anything for which a deduction has already been given at Box (e).k"Deductions (e + f + g + h + i + j)lKAmount to be apportioned between Sch E payment and employer's NICs (d - k)Step 8m%Employer's NICs on the deemed paymentn Deemed Schedule E payment (l -m)" IR35 - Deemed Payment Calculator 2000/012001/022002/032003/042004/052 qoEV @ ^&  dMbP?_*+%M\\IRF00582\IRP07555 odXXLetterPRIV''''P4\KqK(" dXX??cU} ;} m} I@} $ <} $ } $ Y @@@@      >HHHHI   $  L   M   /!D?@A" # $ % &"' ( N O'@ CCC * + , -" * . , -" * . / -" *  , -" P 0 / -" Q $ 1 &2 3 ( )( A ) ## 4 5 ( R SG @ 1C C @C C B 6 7 8!  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