Knowledge hub

Complex income.

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Business owners & self-employment

Variable income & contractors



Non-standard & overseas income

Complex income




Business ownership

Directors’ salaries · dividends

Net profit · retained profit

Projected earnings

Pension contributions

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Self-employment

Sole traders · partnerships

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Contractors

Day rate · fixed term

Overseas contracts

CIS vouchers

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Variable pay

Bonuses · commission

Overtime · allowances

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Non-standard income

Investments · RSUs

Vested shares · carried interest

Pensions · trusts



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Overseas income

Overseas employers

Foreign currencies

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