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UK flagHMRC has published a new Factsheet ES/FS1 Employed or self-employed for tax and National Insurance contributions, written specifically for the use of individuals. A similar Factsheet is being prepared for the use of employers and, until it is published, leaflet IR56 should continue to be used.

Further information:
ES/FS1 - Employed or self-employed for tax and National Insurance contributions


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Written by Ian Congreave - Payroll writer and lecturer

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