28 October 2020: HMRC has introduced a workaround for those who have been unable to obtain a national insurance number and need to register a self-employment and obtain a Unique Taxpayer Reference (UTR).
Self-employed taxation - articles
Features and articles from ICAEW on the taxation of self-employed individuals within the UK tax regime.
6 July: Businesses eligible for the first Self-employment Income Support (SEISS) grant must make their claim by Monday 13 July, ICAEW reminds members.
23 June: The collection of Class 2 national insurance contributions (NICs) will not be fixed soon after HMRC said costs and plans for IT systems were preventing a solution.
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.
18 May: Following the launch of the Self-employment Income Support Scheme (SEISS) the Tax Faculty provides guidance on how taxpayers and their agents can request a review of grant entitlement.
May 14: A sharp reminder has been circulated by HMRC asking agents not to use client Government Gateway credentials to claim the SEISS grant on their behalf.
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.
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.
6 May: HMRC has updated the process for obtaining a government gateway ID for the Self-employment Income Support Scheme (SEISS). ICAEW’s Tax Faculty clarifies what is needed.
5 May: HMRC’s decision not to allow agents to make claims on behalf of clients for the Self-employment Income Support Scheme (SEISS) is disappointing, but agents still have an important role, says ICAEW’s Tax Faculty.