We list below some items that may be of interest

IR 35 and Service Companies
This still rumbles on.  There is still little clear guidance on this.   The key areas to consider are:

Working patterns       -           is your working pattern that of company employees?

Responsibility            -           are you under close direction: are you responsible for rectifying any mistakes at your own expense?

Payment patterns      -           are you paid by the hour, weekly, monthly or by task?

Look carefully at the terms of your contract, if you work through an agent, discuss the details with them.

There are some links to interest groups listed in the Directory.

For a more detailed summary –   see below

Incorporation
There may be some commercial benefit in your business becoming a limited company.   If you would like further information, please contact us.

Company Cars
The rules relating to the calculation of the tax benefit of company cars changed in April 2002.   It is now based on the CO2 emissions of the vehicle.

For a more detailed summary –   see below