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The Autumn Statement 2023 was announced on the 23rd of November by the Chancellor of the Exchequer, Jeremy Hunt, bringing with it a range of changes that could impact small businesses and self-employed individuals across the UK.

As an off-payroll worker in the UK, you will have heard about the intermediaries legislation known as IR35 and know that it is important to be able to determine if a contract you are considering is inside or outside of the scope of the IR35 legislation.

The Ultra Low Emission Zone (ULEZ) is a scheme to improve air quality in the UK, and has been in place in central London since April 2019.