ICAEW.com works better with JavaScript enabled.

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.

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.

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

Markel Tax FAQs

Questions and answers on UK tax issues and trends from the ICAEW Tax and VAT Helpline, a subscription service provided by Markel Tax.

Markel Tax FAQs are correct at the time of going to press. To check current validity, please call the ICAEW Tax and VAT Helpline.

ICAEW Rep 40/18

Modern working practices and off payroll working

ICAEW REP 136/17

Traffic light assessment autumn budget 2017

ICAEW REP 30/17

Review of employment practices in the modern economy - Taylor review

ICAEW REP 199/16

Future world of work and rights of workers

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.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.