Capital Allowances
Tax relief on business assets.
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Case Law
Legal decisions that set precedents for IR35.
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Cash Flow
The movement of money in and out of a business.
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CEST (Check Employment Status for Tax)
HMRC’s IR35 assessment tool.
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Chartered Accountant
A qualified professional managing accounts and finances.
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Class 2 National Insurance
NICs paid by the self-employed.
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Class 4 National Insurance
Profit-based NICs for the self-employed.
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Confirmation of Arrangements
A document outlining working relationships.
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Confirmation Statement
A statutory filing to update company details.
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Construction Industry Scheme (CIS)
A tax scheme for contractors in construction.
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