Here we look at some general considerations around setting yourself up as an employer – this includes providing more detail about two key aspects – registering as an employer, and your payroll filing options. You should also start planning for automatic enrolment, because as soon as you take on an ...

Once you have made the decision to hire someone there are some important issues that you must think about, particularly if you become an employer. Our guidance will help you understand whether you are an employer, and if so, what you have to do.

Here we discuss the assistance available through the access to work scheme to help get disabled people into work and keep them in work, looking in particular at potential tax implications.

Domiciliary care workers can face some challenges in the tax and benefit system, often due to their contractual arrangements and travel patterns. In these pages, we set out some of the issues related to zero hours contracts and varying work patterns and explain what to do if you are affected by ...

The introduction of Making Tax Digital for VAT, sometimes known as MTD for VAT, was the first phase of HM Revenue & Customs’ (HMRC) ‘Making Tax Digital’ program. Since April 2022 all VAT registered businesses, other than those which are exempt, are in scope of the Making Tax Digital for ...

If you don’t want to run your business as a sole trader or a limited company, then you might decide to run the business in partnership with others. This page explains what a partnership is and the tax issues partnerships should be aware of.