Contractual Clauses
Provisions in a contract that define the working relationship.
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Control
The level of oversight a client has over a contractor's work.
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Corporation Tax
A tax on company profits.
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Deemed Employment
A classification for contractors treated as employees for tax purposes.
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Deemed Salary
Earnings taxed as employment income under IR35.
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Disguised Employee
A contractor operating under employment-like conditions but avoiding employee taxes.
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Dividend Allowance
A tax-free threshold for dividend income.
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Dividend Tax
Tax on income distributed to company shareholders.
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Double Taxation Relief
A mechanism to prevent paying tax in two countries.
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Employment Intermediaries Reporting
A reporting obligation for agencies supplying workers.
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