Business tax

Self-employment: detailed information

• From: HM Revenue & Customs, Department for Work and Pensions, Department for Business, Energy & Industrial Strategy, Office of Tax Simplification, Companies House
  + 7 more
  Disclosure and Barring Service, HM Treasury, Intellectual Property Office, Northern Ireland Statistics and Research Agency, Office for National Statistics, UK Visas and Immigration, and Valuation Office Agency

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Coronavirus (COVID-19)

• Check if you can claim a grant through the Self-Employment Income Support Scheme
• Claim a grant through the Self-Employment Income Support Scheme
• Defer your Self Assessment payment on account due to coronavirus (COVID-19)

Quick links

• Register for and file your Self Assessment tax return
• Self-employed National Insurance rates
• Get your SA302 tax calculation
• Find a lost UTR number

Get started

• Working for yourself
• Running a business from home
• Set up as a sole trader
• Set up a business partnership
• Write a business plan

Tell HMRC about your business

• Register for and file your Self Assessment tax return
• VAT registration

Records you must keep

• Business records if you're self-employed
• Keeping your pay and tax records

Claiming business expenses

• Expenses if you're self-employed
• Simplified expenses if you're self-employed
• Claim capital allowances

Tax and National Insurance

• National Insurance
• Cash basis
• What you must do as a Construction Industry Scheme (CIS) subcontractor
• What you must do as a Construction Industry Scheme (CIS) contractor
• Share fisherman: Income Tax and National Insurance contributions

Self Assessment

• Register for and file your Self Assessment tax return
• Self Assessment tax returns
• Self Assessment: register a partnership for Self Assessment (SA400)

Paying HMRC

• Pay your Self Assessment tax bill
• Pay Class 2 National Insurance if you do not pay through Self Assessment
• Pay your VAT bill

Expanding your business

• Growing your business
• Employing staff for the first time
• Tell HMRC about a change to your business

Stopping or selling your business

• Stop being self-employed
• Selling your business: your responsibilities

Forms, helpsheets and other guidance

• Self Assessment forms and helpsheets for self-employment and partnerships
• Business Income Manual

Help and support

• Help and support if you’re self-employed
• Get help and support for your business
• Get help with tax
• Appoint someone to deal with HMRC on your behalf