The ‘gig’ economy is tempting more people to earn extra cash by using one of the many available online platforms to offer rides, run errands, make deliveries, be an influencer on social media or do something else. This is a relatively new area of the economy and there are some important tax issues ...

If you are renewing a taxi, private hire or scrap metal licence, then you need to complete a ‘tax check’ before you can renew the licence. We only cover the position here if you are a sole trader (self-employed) or an employee. However, if you operate your business through a partnership or limited ...

You pay income tax and National Insurance contributions (NIC) on your self-employed profits if you earn above certain thresholds. This page looks at how you pay the tax and National Insurance contributions on your income from self-employment.

If you are self-employed, you may have to pay National Insurance contributions (NIC). For more general information on National Insurance, visit our National Insurance page. If you want information on how to get a National Insurance number (NINO) or what to do if you have lost or forgotten your ...

This page covers tax issues when you decide to stop trading as a sole trader or partner in a trading partnership. 

Coronavirus had far-reaching financial impacts on individuals and businesses across the world. The government provided support for the self-employed in the UK under the self-employment income support scheme (SEISS). The scheme ended in September 2021, but for reference purposes this page covers the ...