Agency Worker
A worker hired through a recruitment agency.
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Agency Workers Regulations (AWR)
UK regulations protecting agency workers' rights.
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Allowable Expenses
Business costs that can be claimed for tax relief.
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Annual Investment Allowance (AIA)
Tax relief on business equipment investments.
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Annual Return
A yearly statement filed by limited companies.
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Anti-Avoidance Legislation
Laws designed to prevent tax evasion.
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Arguable Point
A debatable issue in IR35 determinations.
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Assignment
A contractor’s engagement with a client.
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Auto-Enrolment
A pension scheme mandatory for eligible workers.
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