Introduction As an employee, your employer deducts National Insurance contributions from your wages and pays it to HMRC. However this is not the same if you work for yourself. When you are self-employed you are responsible for paying your National Insurance contributions to HMRC. There are two types of National Insurance contributions that you may […]

Got a lot of questions about tax, National Insurance, business records and expenses? Our articles will build your confidence by guiding you through everything you need to know to get started. There are useful tips from others who have been where you are now and practical case studies to help you along the way. We […]

Tribunal ruling links holiday pay to overtime An employment tribunal recently ruled in favour of an employee who argued that his holiday pay should reflect his overtime pay as well as his basic wages. The case has implications for how employers apply the rules under the Working Time Regulations and has moved the UK closer […]

An independent complaints review body has ordered HMRC to pay £4.4m in refunds and write-offs last year and upheld 94% of PAYE complaints. The tax adjudicator – currently Judy Clements OBE – reviews complaints against HMRC, as well as against the Valuation Office Agency and the Insolvency Service. Her annual report for 2013/14 shows that […]

Employment Status Indicator The Employment Status Indicator (ESI) tool enables you to check the employment status of an individual or group of workers - that is, whether they are employed or self-employed for tax, National Insurance contributions (NICs) or VAT purposes. Who can use the tool The ESI tool is helpful for anyone who takes […]