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Tax allowances and reliefs - employees or directors

Tax relief you may be able to get if you're an employee or director

Keeping records for tax

What records you need to keep and what happens if you don't keep them

Migrant workers: contents

CCM20000 - Migrant workers: contents CCM20010 Overview What is a migrant worker? Migrant workers from outside of Europe Migrant workers from the European Economic Area (EEA) What is a qualified person?…

Revenue & Customs Brief 08/09

The use of the unjust enrichment defence against payment of VAT claims where claims made before 26 May 2005

Particular trades: Off-air workers in the film, television and radio industries: Off-air ..

list of Behind-the-camera grades accepted as self-employed in the film and video industry

Subcontractor registration and obligations

Register as a subcontractor, system replaces the CIS card, CIS4 - find out how your pay and deductions are affected if you don't register

Contractor registration and obligations

When and how to register with HM Revenue & Customs as a CIS contractor - and your responsibilities and obligations

Overview: Finalising Earnings for Employed and Self-employed

CCM1130 - Overview: Finalising Earnings for Employed and Self-employed Employees will be able to base both their initial and final figures on the P60 they receive from their employers. Self-employed customers will …

Corporate and Business Taxes

You will be able to find all of the published Budget Day Documents, and supporting information through links on this page

Verifying and paying subcontractors

The steps you need to take when paying subcontractors for work covered by CIS - such as verification, record keeping, paperwork


Employer Support Team – Customer Service – Status – Enquiry from Engager Enquiry from Engager Case referred on ESRA Contact to be made with engager in 2 working days Engager disputes opinion given by ESI . ESI unable to…

Changes - work (general N-Z): Started new job in addition to main job

Changes - work (general N-Z): Started new job in addition to main job

Revenue & Customs Brief 30/10

A Revenue and Customs Brief providing information about the Failure to Notify Penalty. What taxes are affected, when it can be used, and how the customer's behaviour affects the percentage that is charged


Introduction to National Insurance

Tax relief for household expenses when working at home

You may be able to get relief for some household expenses and some travelling costs if you work from home. You might also be able to get capital allowances for capital expenditure.

IR35 news and updates

The latest work of the IR35 Forum, updates on changes to the legislation and latest IR35 enquiry statistics

Class 4 NICs: Structure: Annual Class 4 NICs maximum pre 6 April 2003: Contributors who are ...

NIM24131 - Class 4 NICs: Structure: Annual Class 4 NICs maximum pre 6 April 2003: Contributors who are employed and self-employed: Examples: Profits exceed the Upper Profits Limit but maximum Class 1 NICs paid …

The Scheme: overview: what about employees?

How are employees affected

FAQs: borrowers questions and answers: making payments through self assessment

This menu provides a list of frequently asked questions by borrowers about making payment through self assessment.