Employed or self employed what's right for you?

These Guidance Notes offer an outline of the relevant legal provisions, but they are not comprehensive and should not be relied on as authoritative. Specific advice should be obtained on any particular issues.

Over the last few years there has been a substantial increase in the number of people who are 'self-employed', and in the number of companies being used by individuals to provide services to clients, which has resulted (in the view of His Majesty’s Revenue and Customs [HMRC]) in incorrect deduction of Income Tax and avoidance of National Insurance Contributions.

Associates and members only

This resource is for IoD members and associates only. Please log in or click below to find out about the many benefits of IoD membership.

Better directors for a better world

The IoD supports directors and business leaders across the UK and beyond to learn, network build successful and responsible businesses.

Taking the next step as a director, for yourself and for your employees

Browse valuable employment and skills resources from the IoD.
Internet Explorer
Your web browser is out of date and is not supported by the IoD website. It is important to update your browser for increased security and a better web experience.