What is an Employer Reference Number (ERN)? Employer Reference Numbers, or ERNs, are usually associated with having employees, but you could need it even if you’re a contractor, freelancer or sole trader. Read on to find out what an ERN is, where you can find it in...
HMRC’s IR35 Small Business Exemption Explained Under the off payroll working IR35 legislation, which was introduced in April 2021 to the private sector, there is an exemption for ‘small company’ clients. If a business qualifies for the small company exemption,...
