From 2024/25 onwards, the cash basis, rather than the accruals basis, is the default basis of accounts preparation for unincorporated businesses. Read this article to find out what this means for you if you run an unincorporated business.

Read this article to find out when you need to pay tax and National Insurance if you have low profits from self-employment.

From 6 April 2024, Class 2 National Insurance contributions are abolished and the main rate of Class 4 contributions is reduced. Read this article to find out what the changes mean for you if you are self-employed.