HM Revenue & Customs

As they are responsible for tax collection in the UK this may not be everyone’s favourite organisation. However, HMRC’s website is a mine of useful information. There are full details of Income Tax, Inheritance Tax, Capital Gains Tax, VAT, Excise duties and Stamp duties, including all rates and allowances. The site can be accessed via their Home page at www.hmrc.gov.uk/index.htm.

You may find the following pages useful:

http://www.hmrc.gov.uk/calcs/esi.htm – This Employment Status Indicator tool will give their opinion of whether someone is your employee or is self-employed.
http://www.hmrc.gov.uk/employment-status/index.htm – Guidance on the employment status of workers
http://www.hmrc.gov.uk/leaflets/se1.pdf – A guide to starting up in business
http://www.hmrc.gov.uk/vat/index.htm – A useful guide to VAT, including when and how to register
http://www.hmrc.gov.uk/paye/intro/basics.htm – A basic guide to how and when to operate PAYE
http://www.hmrc.gov.uk/vat/start/schemes/flat-rate.htm – Advice on the the flat rate scheme of VAT which can be advantageous under certain circumstances