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P45s, P11Ds and P60s – what are they?

P45s, P11Ds and P60s – what are they?

Most employees will come across forms such as the P45, P11D and P60 during their working life, and knowing what each one is for can make it much easier to keep track of your tax position. A P45 is issued to employees who leave their employment or lose their job....
Tread carefully when using temporary contracts to confer tax breaks

Tread carefully when using temporary contracts to confer tax breaks

A recent ruling has established that temporary worker arrangements do not constitute a single, continuous employment relationship in which workers retain the unfettered right to refuse assignments. This effectively confirms the prerequisite for a mutuality of...
Understanding the responsibilities of company directors

Understanding the responsibilities of company directors

Taking on the role of a company director is more than holding a title. Directors have legal duties that shape how a company is run, how decisions are made and how risks are managed. These responsibilities exist to protect the business, its shareholders, employees and...
Reviewing insurance cover

Reviewing insurance cover

Many businesses arrange insurance in the early days and then only look at it again when something changes, or when a renewal comes around. The difficulty with this approach is that risks evolve over time, and gaps in cover often only become visible when there is a...
When you don’t need to make payments on account

When you don’t need to make payments on account

If you file a Self-Assessment return you may need to pay your tax in three instalments, so it is useful to know when payments on account apply and when they can be reduced or removed. The first two payments on account are due by 31 January during the tax year and by...