General Business Tax Helpsheets

 

 The importance and rules of IR35 and the Managed Service Company legislation for contractors.

 Since their introduction in 2001 they have not been used that much but we look at how they differ from normal partnerships and Limited Companies and when you may want to use one.

 A summary of the main tax late filing and payment penalties.

 A review of all the different types of national insurance that affect employees, employers, the self-employed and those that just pay it voluntarily.

 An explanation of how the CIS scheme works for both the subcontractor and the contractor.

 A summary of the main tax advantages of self-employment along with some of the key obligations.