Our PDF guide to self-employment supplements the information in this self-employment section.

This page explains how you register as self-employed for income tax and National Insurance contributions (NIC) purposes.

If you are self-employed or a partner in a partnership, then you must keep adequate records of your business income and expenses in order to prepare an accurate accounts for your annual tax return. This page explains what business records are and how long you need to keep them.If you must follow ...

‘Contractors’ are individuals who work through their own limited company to provide their skills and services to other people or businesses. There are some complex rules for contractors to be aware of known as IR35/off-payroll working. These rules help ensure that those who effectively work as ...

Disguised remuneration (also known as DR) is where you are paid a taxable minimum wage element and a non-taxable element like a loan, grant, advance etc. – often through an umbrella company. Disguised remuneration is not compliant with tax law, as all money paid to you in return for your services ...

Although there are problems with certain umbrella companies, others are compliant with the law. We outline how a compliant umbrella company should work in our factsheet for umbrella company workers. On this page, we are offering tips on how to find a good, compliant umbrella company.