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Find guidance to help decide the employment status of a worker, including employment intermediaries.
What makes you self-employed, what counts as trading and what to do, including registering for Self Assessment.
What you need to do if you set up as a sole trader - check your employment status, understand your obligations, and register for tax.
Employment status (worker, employee, self-employed, director or contractor) affects employment rights and employer responsibilities in the workplace
Tell HMRC if you've stopped being self-employed, or you're ending or leaving a business partnership - responsibilities, tax returns, letting any employees know.
Tools and guidance for businesses
The employment status of au pairs, nannies, carers, personal assistants and other people who work in your home - how to tell if they're an employee or not, what happens with the National Minimum Wage, tax and National Insurance, what...
The main things you need to consider when employing people for the first time or if you've never hired an employee before
Claiming Universal Credit if you're self-employed - eligibility, reporting your earnings, start up periods
Guidance, forms and helpsheets for self-employment. Including setting up your business, filing returns, claiming expenses and how to get help and support.
Employment rates for different ethnic groups in England, Wales and Scotland.
Find out how much you need to put aside for your Self Assessment tax bill if you're self-employed by using HM Revenue and Customs' (HMRC's) self-employed tax calculator.
Use the Check Employment Status for Tax (CEST) tool to find out if you, or a worker on a specific engagement, should be classed as employed or self-employed for tax purposes.
Records and paperwork you must keep if you're self-employed as a sole trader or partner in a business: income, costs, profit, how long to keep records.
Employ someone: agree a contract, right to work checks, DBS checks, workplace pensions, set up PAYE, tell HMRC
Employees working for one employer without a break, employments rights for continuous services, breaks that do not affect continuous service
How to know whether the operatives you deploy are employed or self-employed, and what this means for tax and national insurance.
Business expenses you can claim if you're self-employed
National Insurance contributions if you're self-employed - rates and exceptions.
Get details of your employment history from HMRC if you need to make a claim for compensation.
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