There have been many questions about whether you can be an employee of your own limited company and whether, as a sole director, you can furlough yourself under the Coronavirus Job Retention Scheme.

Rebecca Seeley Harris was quoted as a leading expert in self-employment by Sam Meadows in an article in the Telegraph.

On 27 February 2020, HMRC issued new guidance on dealing with the small company exemption under the off payroll reforms (IR35). It has put in place measures so the personal service company (PSC) or agency can find out what size the client is and whether Chapter 10 or Chapter 8 applies. This also applies to ‘wholly overseas’ clients.