If you have been in disguised remuneration (DR) arrangements in the past, even if you did not really know or understand this, you may be affected by the ‘loan charge’. We include information on this page about the new settlement opportunity following the McCann review, but also set out the existing ...

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 ...

An umbrella company is a business that takes on agency workers and other temporary workers as its own employees. They then have to deal with your pay, tax and other legal obligations, just like any other employer. 

Obtaining temporary work via an agency can be a good option if you are struggling to find a permanent job or do not want to tie yourself down for too long. However, there are some complexities to do with your tax and employment law status that you should be aware of. If you are an agency worker and ...

Are you likely to lose your job? Do you want to know how your redundancy package will be taxed and whether you will need to pay any National Insurance contributions (also known as NIC) on it? What if you get items other than money or if the payment is delayed? This page covers some of the tax ...

We look at the tax implications of leaving your job and what you might need to consider.