ACC sends CoverPlus invoices to the self-employed around September. The bill rests on your classification unit and the earnings on your IR3. How to check both, the 2026/27 work levy by trade, the full-time minimum, paying in instalments, and when CoverPlus Extra is worth a look.
Since the Occupiers' Liability Amendment Act, 2020, no snow or ice injury claim in Ontario can proceed against a property or its snow contractor unless written notice is served within 60 days, and whoever receives it must pass it on. What that rule means for the winter contract you are about to sign, the visit log that decides the claim, and the sixty days after someone falls.
A loft conversion, rear extension or chimney-breast removal on a terrace usually needs a party wall notice, served by your client one or two months before work starts. Which notice the job needs, what it must say, what fourteen days of silence triggers, and how to give a start date that holds.
The building, plumbing and electrical contracting awards each require two months' written notice to direct annual leave over a Christmas shutdown, so a 24 December close needs notice by about 24 October. What a direction covers, the 2026–27 public holidays by state, and workers short of leave.
For 2026 W-2s, qualified overtime goes in box 12 under code TT — and it is the half, not the whole. Here is what to check in payroll before the last run of the year.
The £90,000 VAT threshold rolls forward every month, and crossing it starts a 30-day clock. How the backward and forward tests work on a trade's monthly turnover, why materials count, what late registration costs, and why the Flat Rate Scheme can cost a labour-only trade more.
The exemption removes the building consent and nothing else. The Building Code, the licensing rules, the council fees and the completion filing all stay exactly where they were.
Most contractor pickups towing a working trailer cross the 10,001-pound line on their ratings alone. Once a trip crosses a state line, that means a USDOT number, marking, a medical card, an annual inspection and driver records. What the line measures, when state rules apply, and when a Class A CDL is needed.
A self-employed tradesperson in Ireland can pay a pension contribution before the 2025 return deadline and have it treated as paid in 2025, at up to 40% income tax relief. The deadlines, the age-related limits and €115,000 cap, what the relief does not reduce, and how to claim it on Form 11.
Crossed the ATO's thresholds on your last return? You are now paying this year's income tax in quarterly PAYG instalments, the first due on 28 October. How you were entered, the instalment amount versus the rate, when varying helps, and the interest charge for varying too low.
