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 ...

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

Self-employed people are those who work for themselves. For some people, it is clear they are running their own business and are self-employed. However, it may not be as straightforward for others, and you may need to consider your employment status to decide whether you are employed or ...

‘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 ...

Limited companies are cheap and easy to set up. But working through your own limited company is very different from just being an employee or self-employed or working through an agency or umbrella company. You therefore need to consider all the factors before deciding to set one up (or allowing one ...

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.