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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

Practical guidance

ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax.

TAXguide 16/17: Employment intermediaries

David Heaton provides a comprehensive guide to the major changes to the structure of employment arrangements affecting employment intermediaries that were introduced in 2014 and 2015. Read a summary here, Tax Faculty members can download the full guide.

TAXguide 06/13

Cross-border and home national insurance contribution issues

Error in tax credit renewal packs

22 June: HMRC is writing to one million tax credit claimants whose renewal packs omitted some information, as ICAEW urges self-employed claimants to check whether they need to contact HMRC by 31 July.

SEISS claims portal opens

13 May: The Self-employment Income Support Scheme (SEISS) has opened for claims with payments expected by 25 May. Initial reports to ICAEW’s Tax Faculty indicate that the process is straightforward.

SEISS: an update before applications open

11 May: Before the Self-employment Income Support Scheme (SEISS) portal opens for applications, the Tax Faculty provides some updates and reminders covering: the eligibility checker, reviewing grants and HMRC support options.

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.

Bloomsbury Core Accounting and Tax Service

Eligible firms and business members have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service for firms and for business members.

Self-employment

A full chapter providing a practical overview of the taxation of self-employment income in the UK.

Self-employment

A chapter on the UK tax treatment of self-employment, containing worked examples throughout.

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ICAEW Rep 40/18

Modern working practices and off payroll working

ICAEW REP 63/16

Shifting Sands-UK tax policy and the tax base

ICAEW REP 46/16

The abolition of Class 2 National Insurance: Introducing a benefit test into Class 4 National Insurance for the self-employed

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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