Leaving a job partway through the tax year can leave your tax under- or over-paid relative to your final annual position. How reconciliation works in 2026/27.
Self-employed life and business coaches typically work through video call platforms with low physical overhead but real accreditation and marketing costs. Full worked example on £27,000 turnover.
Life models working for art schools, colleges and private classes are usually self-employed sole traders paid per session. How the £1,000 trading allowance and travel expenses apply in 2026/27.
Live-in carers can be employed directly by a family, placed through an agency, or genuinely self-employed. How employment status changes tax, National Insurance and payslip deductions in 2026/27.
Locum dentists often mix NHS and private income, with different VAT treatment for each. Full worked example on £65,000 income and how the NHS/private split affects tax.
Locum GPs face a distinctive mix of NHS pension superannuation, medical indemnity and practice-by-practice self-employment. Full worked example on £75,000 income and what's deductible.
Locum pharmacists usually work through an agency, either self-employed or via an umbrella company. Full worked example on £58,000 income and how the two structures compare for take-home pay.
Locum veterinary surgeons work self-employed across multiple practices, with their own indemnity and professional fees. Full worked example on £52,000 income and what's deductible.
Magistrates are unpaid volunteers who can claim a Loss of Earnings Allowance and travel/subsistence expenses. How HMRC treats these payments, and how self-employed magistrates should record them, in 2026/27.
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.
Letting out a marina berth, mooring or renting out a boat brings its own property vs trading income questions. How 2026/27 Self Assessment treats mooring and boat-letting income.
Selling handmade crafts at markets, fairs and online alongside a stall pitch has specific stock, pitch-fee and trading-allowance considerations. How 2026/27 Self Assessment applies.
