My brother has asked me to act as H&S officer for a new company he is starting up. Theres not enough work in it to warrant me becoming a consultant and so to keep above board I've told him I would have to be on his books and work under his company's insurance. The thing is, there isn't even enough work to call it part time work (post set up probably nothing more than a day or two a month?) Any ideas greatfully recieved. And if anybody knows, how does being an associate work?

Smurf you can simply go PAYE and when you get paid have your tax deducted at the basic rate.

As chrisburns says, get you brother to pay you and deduct tax etc PAYE and work for him as a casual employee i.e. in the same way that a pub may employ service staff so they can be given hours when required but no requirement to give a set amount per week/month. The alternatives being you work for him as free labour, this won't negate the insurance issue however; or as previously mentioned, register as self employed pay minimum NI contributions, bill your brother for work/services provided and submit a tax return, as stated you could then claim back any of your expenses incurred on your tax return.

Safety Smurf, You can be employed and self employed at the same time. You will need to complete a tax return each year with information from your PAYE employment which in the main will be provided with your P60 as well as your self employed information. More info and a good place to start http://www.nidirect.gov....rance-worked-example.htm BPF