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StapenhillRam

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  1. It is important to remember how this debt to HMRC arose as it is not a case of a simple tax charge arising from the activities of the club.

    One element is the Employers National Insurance which is wholly attributable to Derby County and is based on a percentage of its Employees Gross salary. The vast majority of remaining debt is in respect of employees National Insurance contributions and Employees PAYE income tax deducted from the employees salaries each month. In effect it is the difference between the Gross Pay and Nett pay shown on all our payslips.

    Effectively in this instance the football club is acting as tax collector on behalf of HMRC with the expectation that these deductions are forwarded to HMRC in due course. Most large companies are obliged to pay these monies in the month following the deduction from employees pay.

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