Loading…
Loading…
Moonworkers Blog
Practical resources on UK payroll, HMRC compliance, employment law, and running a UK business.
How to pay tax when self-employed: income tax bands, Class 2 and Class 4 National Insurance, Self Assessment deadlines, payments on account and Making Tax Digit
Sole traders do not run payroll on themselves. This guide explains when payroll starts for the self-employed: first hires, director salaries, and PAYE duties.
Can a sole trader claim Employment Allowance? Yes, if they employ staff and pay employer National Insurance. The rules, limits and savings explained.
How a company director runs their own payroll: registering for PAYE, choosing a salary, the annual National Insurance method, filing RTI and year-end duties.
A personal service company (PSC) is a limited company a contractor uses to supply their services. How a PSC works, IR35, the deemed payment and tax.
What outside IR35 means, how a contract is judged genuinely self-employed, who decides status, and how a contractor challenges a determination they disagree wit
Maternity Allowance explained: the £194.32 and £27 rates, the 66-week test period, how to claim with form MA1, and how it differs from SMP.
Class 2 NI for the self-employed explained: the £3.65/week rate, the £7,105 small profits threshold, the benefits it protects, and how to pay via Self Assessmen