Employment status describes the nature of the relationship between an engager and a worker – for example, employment or self-employment. 

The elective deduction model – sometimes called the hybrid model - is where you are treated as employed for tax purposes (so that PAYE is operated) but self-employed for employment law purposes so that you do not get certain employment law rights. 

If you cannot agree your position with HMRC regarding an appealable decision, you can ask an independent Tribunal to make a decision.

There are certain basic and financial conditions that need to be met to be entitled to universal credit. This page gives an overview of these rules.

If you invest in cryptoassets, you may make taxable gains or profits, or losses. You might also earn taxable income in the form of cryptoassets for certain activities. Investing in cryptoassets is high-risk. This page is intended solely to provide information about the UK tax position for ...

For bereavement and inheritance tax matters, we set out below some sources of information and support that you might find helpful.