PAYE Coding Notice
A document explaining a taxpayer’s tax code.
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PAYE Settlement Agreement (PSA)
An agreement for employers to pay employees' tax on benefits.
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PAYE Umbrella vs. Limited Company
A comparison of contracting through PAYE umbrella companies versus limited companies.
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Personal Service
The ability of a contractor to delegate work to a substitute.
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Private Sector
Businesses owned and operated by private individuals or organisations.
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Professional Indemnity Insurance
Insurance covering legal claims against professionals.
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PSC (Personal Service Company)
A limited company used by contractors for tax efficiency.
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Public Sector
Government-owned and funded organisations.
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Recruitment Agency
An intermediary connecting contractors to clients.
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Retrospective Investigation
A review of past contracts for IR35 compliance.
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