Owning and renting out a beach hut raises specific questions about whether it's council tax, business rates, or simply personal property. How 2026/27 rules apply.
Self-employed beauty therapists and nail technicians often rent a chair or room in a salon rather than employ staff. Full worked example on £22,000 turnover, chair-rent deductions and product costs.
Do hobby beekeepers selling honey, wax and nucleus colonies need to pay tax? How the £1,000 trading allowance and HMRC's badges of trade apply to small-scale beekeeping income in 2026/27.
The benefit cap is set higher for households in Greater London than the rest of the UK, reflecting higher housing costs. A worked example of how the London rate applies in 2026/27.
Mobile and workshop-based self-employed bike mechanics have specific tool, parts-markup and premises questions. How 2026/27 Self Assessment treats them.
How the Annual Investment Allowance lets sole traders deduct the full cost of qualifying equipment from taxable profit in the year of purchase, with a worked example.
Self-employed carpenters working for contractors are usually paid under the Construction Industry Scheme, with tax deducted before they're even paid. Full worked example on £36,000 turnover and reclaiming CIS deductions.
Independent wedding and funeral celebrants are usually self-employed sole traders. How Self Assessment, allowable expenses, mileage and the £90,000 VAT threshold apply in 2026/27.
Guernsey and Jersey are Crown Dependencies with their own tax systems, separate from the UK. How the Statutory Residence Test, National Insurance and double taxation relief apply if you move in 2026/27.
How reimbursed expenses for unpaid UK charity trustees are treated for tax in 2026/27, and when a trustee payment could accidentally create a tax or Charity Commission issue.
Registered childminders working from home can use HMRC's simplified flat-rate expenses for food and household costs. Full worked example on £24,000 turnover and what you can and can't claim.
Self-employed party magicians, clowns and children's entertainers have specific DBS, prop and travel costs. How 2026/27 Self Assessment treats them.
