We have been a little user testing in the UK recently but have been relying on volunteers but want to put it on a more professional footing and pay people for thier time - say £45 per half an hour. However, my accountant is making this incredibly complicated - saying that I need to get testers to fill in a tax form. Surely there must be an easier way to pay people modest sums with out all the red tape. professional people will not want the hassle. Any advice? How do market researchers do it?