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Self-employed taxation

Expert commentary and practical guidance from ICAEW related to the taxation of those that are self-employed within the UK business tax regime

In this section

Taxing the gig economy – what’s the answer?

Jane Moore reports on the June 2018 meeting of Tax Club, which featured experts Jolyon Maugham QC and EY’s Steve Wade. They discussed the tax and employment law angles of the gig economy, including the tax position, the use of intermediaries, and alternatives and solutions.

Webinars and recordings

IR35 cases

Exploration of a number of recent key IR35 cases.

Employment tax round up - 2018

This webinar aired on 13 February 2018, just before Scotland's major shake-up of income tax. In it payroll consultant Kate Upcraft and ICAEW’s Peter Bickley explore what this means for agents and taxpayers, and look at a myriad of other changes in the payroll arena as we approach the start of the new tax year.

Practical guidance

TAXguide 06/13

Cross-border and home national insurance contribution issues

ICAEW Rep 40/18

Modern working practices and off payroll working

ICAEW REP 30/17

Review of employment practices in the modern economy - Taylor review

Further support

Useful links

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.

National Insurance on GOV.UK

Comprehensive hub linking to government guidance on National Insurance including rates and categories, National Insurance for the self-employed, and UK National Insurance for those working outside the UK.

Expenses if you're self-employed

Guidance on the treatment of company expenses for self-employed taxation explaining different categories of allowable business expenses.

Disguised remuneration further update

Policy paper describing further measures to be implemented in Finance Bill 2017-18 to prevent the future use of disguised remuneration schemes and introduce new charges on disguised remuneration loans regarding self-employment taxation.

Disguised remuneration: detailed settlement terms

Guidance to help clients understand how their liabilities will be calculated if they’ve used a disguised remuneration scheme and want to settle their affairs before April 2019. The guide discusses considerations for employed and self-employed contractors, employers and employees.

Tackling disguised remuneration technical update

Guidance providing an update on changes made to legislative proposals, including those relating to self-employed disguised remuneration schemes, since the original technical note was published alongside the draft Finance Bill 2017.

Disguised remuneration: self-employed schemes

Policy paper giving an overview of measures applying to self-employment taxation that will prevent future use of disguised remuneration avoidance schemes and details of the proposed revisions.

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