Self-employed man-and-van removal businesses have unusually high vehicle costs relative to their earnings. Full worked example on £48,000 turnover, when you need to pay a helper via PAYE or CIS, and what you actually keep.
Self-employed market traders buy stock upfront and pay pitch fees at each market, with cash and card sales to track. Full worked example on £29,000 turnover across multiple markets.
The reduced-rate 'married woman's stamp' National Insurance election, abolished for new claims in 1977, still reduces State Pension entitlement for some women reaching pension age in 2026/27.
Self-employed massage therapists often hire treatment rooms and need specific professional insurance. Full worked example on £23,000 turnover and what's deductible.
How the Seafarers' Earnings Deduction works, the 365-day qualifying period, eligible voyages, and a worked example of how it can reduce a merchant navy worker's UK income tax to nil.
Qualifying seafarers can get 100% UK income tax relief on foreign earnings under the Seafarers' Earnings Deduction. Full explanation of the eligibility rules and a worked example on £45,000 qualifying earnings.
How NHS midwife pay works under Agenda for Change bands 5 to 7, plus a 2026/27 income tax, National Insurance and NHS Pension worked example.
Clergy stipends are taxed as employment income, but a minister's rent-free house is usually tax-free while a housing allowance paid in cash is fully taxable. Here is how clergy tax works in 2026.
Ministers of religion have a distinctive tax position around stipends, tied housing and expenses. Full worked example on a £28,000 stipend and how job-related accommodation is treated.
Self-employed mobile car valeters carry water tanks, pressure washers and detailing products between jobs. Full worked example on £25,000 turnover and van conversion costs.
Self-employed mobile hairdressers drive between clients, carry their own kit and often work from a home base too. Full worked example on £26,000 turnover, mileage claims and what counts as a deductible tool.
Mobile locksmiths run a van-based emergency call-out business with significant stock and tool investment. Full worked example on £45,000 turnover, capital allowances, and what a locksmith actually keeps after tax.
