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The Check Employment Status for Tax (CEST) tool allows contractors and other individuals providing services - or businesses engaging workers to perform services for them - to determine whether the work should be treated as employment or self-employment for tax purposes

The responsibility for det...

With effect from 6.4.25 the preferential tax treatment enjoyed by UK resident individuals whose permanent home is outside the UK ('non-doms') has been withdrawn

Before this date, non-doms could benefit from the remittance basis of taxation for up to fifteen years, essentially exempting their offs...

Small employers can usually recover 100% of most of the statutory payments they make to employees plus compensation from HMRC

If your business qualifies for small employers' relief you can claim 103% of almost all statutory payments made to employees until 5.4.25. From 6.4.25 this was increased t...

Tax-free childcare

Many working families will now be arranging childcare for the school summer holidays and the start and end of the school day from September. The Government's tax-free childcare scheme could provide up to £2,000 a year per child, or £4,000 if the child is disabled, towards the c...

The salaried members rules are an anti-avoidance measure designed to prevent limited liability partnerships (LLPs) from disguising remuneration paid to members as profit share instead of employment income

If the rules are triggered, the member's earnings are subject to PAYE and national insuranc...