Personal tax - Status


One of the Taxman's favourite sources of income. These documents will help show what your true tax status is


Order by:
Filter by:
doc
Checklist
Checklist of employment status factorsIf HMRC decides that an individual contractor should have been treated as your employee, it will ask you to pay the tax and NI that should have beendeducted from their pay through PAYE, plus the employers' NI.  T... Read more
05 Apr 2018
Credits: 1
doc
Form
Log of UK visitsIf you are non-UK resident under the statutory residence test, you will only be taxable on your UK sourced income. Use our handy log to record your visits to the UK each year.ResidenceResidence is an important concept in UK taxation. ... Read more
08 Feb 2018
Credits: 1
doc
Letter
IR35 - prevention of double taxation claimAn individual can claim a deduction from their taxable income where it includes a deemed payment of salary under the IR35 rules and the same income, or part of it, is in the same or a later year, taxable as d... Read more
19 Jan 2018
Credits: 1
rtf
Model
Exchange of lettersDuring routine compliance visits HMRC has asked companies for the names and addresses of any freelancers they use. Protect yourself with an exchange of letters between your company and the freelancer.Proving you've considered status... Read more
01 Sep 2016
Type: Model
Credits: 1
doc
Agreement
Consultancy agreementIf you're a one-man service company, then you could be caught by IR35 if HMRC deems the contract between you and the client as one of employment rather than self-employment. Having a consultancy agreement in place can provide evid... Read more
21 Jan 2015
Credits: 1
doc
Miscellaneous
Contract for servicesHMRC's aim is to reclassify freelancers such as consultants as employees and insist that PAYE and NI is due on the total amount paid to them. Having a realistic contract for services in place will provide evidence that the engagem... Read more
08 Jun 2009
Credits: 1