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Chapter 3- Employment Status & Worker Classification
Recently, a clear legal precedent confirmed that the nature of an individual's work is determined by the reality of the...

Beware of the risks of engaging employees as sham contractors
Recently, a clear legal precedent confirmed that the nature of an individual's work is determined by the reality of the...
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Definition of a building sub-contractor
Test Know the rules for contractors & subs under CIS to avoid issues with HMRC. Under the Construction Industry Scheme...
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Cis – qualifying for gross payment status
The Construction Industry Scheme (CIS) is a set of special rules for tax and National Insurance for those working in...
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Llp salaried members
Not all LLP members are taxed as partners. HMRC may treat them as employees if they meet certain conditions. Here's...
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Tread carefully when using temporary contracts to confer tax breaks
A recent ruling has established that temporary worker arrangements do not constitute a single, continuous employment relationship in which workers...
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Employing family members in your business
Many small business owners turn to family members when looking to fill roles in their team. It can seem like...
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Employing your family
Employing family members can work well, but it does not mean you can skip the rules. HMRC expects full compliance...
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