PCG, the trade association for freelancers, has published the third edition of its Guide to Freelancing. The publication is available free of charge to members and non-members alike, and may be downloaded from PCG�s website.

The guide has been updated extensively to include an overview of limited liability partnerships (LLPs), details of the new VAT flat rate scheme, an explanation of the 19% dividend tax announced in the 2004 Budget and details about useful resources and internet sites.

Other new additions include sections on marketing oneself and networking, working from home, and business rates for home offices. The personal finance and taxation sections have been updated, and the guide includes clarification about dispensations and allowable expenses for freelancers thinking about operating through umbrella companies.

�We are very pleased to offer this valuable guide to the freelance small business community,� said newly elected PCG chairman, Simon Juden. �It provides a useful source of information to new and established freelancers and small business owners, and offers a wealth of helpful advice about running and nurturing a successful business.

�We estimate that there are around one million freelancers in the UK, from entertainment and media through IT, financial services, engineering, management and consulting,� Dr Juden continued, �and we anticipate that by 2010, 40% of the UK�s workforce will be freelance. With a growing number of people looking for alternative ways of working outside the corporate umbrella, and few of them knowing where to go for information and advice, PCG clearly has an important role to play.�