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Business tax

Business tax Self-employment

From:: HM Revenue & Customs, Closed organisation: Department for Business, Innovation & Skills, Companies House , Department for Work and Pensions, and Valuation Office Agency

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Introductory guides

Working for yourself
Write a business plan
Choose a legal structure for your business
Set up as a sole trader
Running a business partnership
Running a business from home
Growing your business
Employing staff for the first time

How to register

Register your new business with HMRC
Register for Self Assessment
VAT registration
Tell HMRC about a change to your business

Tax and National Insurance

Get help with tax
National Insurance
Self-employed National Insurance rates
Cash basis
Appoint someone to deal with HMRC on your behalf
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
Share fisherman: tax budgeting scheme

Self Assessment

Self Assessment tax returns
Sign in and file your Self Assessment tax return
Self Assessment: register a partnership for Self Assessment (SA400)
Self Assessment forms and helpsheets: self-employment and partnerships

Managing expenses

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

Records you must keep

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

Paying HMRC

Pay your Self Assessment tax bill
Pay Class 2 National Insurance if you don't pay through Self Assessment
Pay your VAT bill

Stopping or selling your business

Stop being self-employed
Selling your business: your responsibilities

Help and support

Business finance explained
Business support on the phone and online
Webinars, e-learning, emails and videos if you're self-employed
Business Income Manual (BIM)
Last chance - new Self Assessment online chat service

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