37 articles tagged with Calc Self Employed Tax.
What you can and can't deduct as a sole trader on your Self Assessment. Home office, mileage, phone, subsistence, professional fees, capital allowances and the £1,000 trading allowance — with worked examples.
Selling surplus vegetables, fruit or plants from an allotment is covered by the £1,000 trading allowance for most growers. When it tips into a taxable trade, and what expenses can then be claimed, in 2026/27.
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.
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.
From mowing a few local lawns to running a full landscaping round with a van and equipment, self-employed gardeners have their own set of allowable expenses and registration thresholds. Here is how gardening income is taxed in 2026/27.
Running a glamping site sits in an unusual tax position — potentially a trade rather than simple property letting, with business rates instead of council tax, and its own capital allowance and VAT questions. Here is how it works in 2026/27.
The 45p/25p Approved Mileage Allowance Payment rates don't change for long rural distances in the Scottish Highlands. How the AMAP rules actually work for high-mileage rural workers in 2026/27.
How to set up a Time to Pay arrangement with HMRC for a Self Assessment tax bill in 2026/27, what interest applies, and when the online payment plan tool can and can't be used.
Paid house sitters and live-in property managers can be genuinely self-employed or employed depending on the arrangement. How free accommodation, fees and expenses are taxed in 2026/27.
Can you claim tax relief on Isle of Wight ferry fares for commuting to the mainland? How HMRC treats ordinary commuting versus travel to a temporary workplace in 2026/27.
Working remotely from the Isles of Scilly doesn't change your UK tax position, but it does affect working-from-home relief, self-employed travel claims and broadband costs in 2026/27.
Whether you teach English as a foreign language, French GCSE revision or conversational Spanish over video call, tutoring income is taxable from the first pound above the trading allowance. Here is how self-employed language tutors are taxed in 2026/27.
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.
A self-employed man-and-van or small removals operation has vehicle costs, fuel and van insurance as its biggest expense category, alongside the usual self-employed registration and National Insurance rules. Here is how it works in 2026/27.
Mystery shopping fees, reimbursed purchases and expenses are treated differently by HMRC. How the £1,000 trading allowance applies to mystery shopper income in 2026/27.
Is crofting a business for tax purposes? How croft income, the Crofting Commission, common grazings and the £1,000 trading allowance interact for Outer Hebrides crofters in 2026/27.
Whether teaching from a home studio, travelling to pupils' houses, or a mix of both, self-employed piano teachers have specific rules around home-as-workplace expenses, instrument costs and exam-body fees. Here is how it works in 2026/27.
Reiki healers, reflexologists and other complementary therapists are self-employed sole traders for tax purposes, with no special VAT exemption. Registration, expenses and the trading allowance in 2026/27.
Session musicians typically juggle PAYE deductions from some bookings, self-employed fees from others, and royalties from recordings — a genuinely mixed income picture. Here is how it all comes together on a UK tax return in 2026/27.
Lay members and panel members sitting on employment tribunals or other statutory panels are paid a daily fee, not a salary. How HMRC and HMCTS treat this fee income in 2026/27.
Regular stallholders at vintage, antiques and collectables fairs are usually running a taxable trade, not a hobby. How Self Assessment, the trading allowance and Capital Gains Tax on personal items interact in 2026/27.
Wedding videography involves expensive camera and editing equipment, seasonal income concentrated in spring and summer, and a mix of deposits and balance payments that need careful tax treatment. Here is how self-employed wedding videographers are taxed in 2026/27.
Most freelance yoga teachers work across several studios, gyms and private clients rather than for a single employer, which usually makes them self-employed for tax purposes. Here is how income, expenses and National Insurance work for yoga teachers in 2026/27.
Most sole traders can now use cash basis accounting regardless of turnover, but the choice still has real tax timing consequences. Here's how the rules work for 2026/27 and when accruals is still the better fit.
Construction Industry Scheme deductions are 20%, 30% or 0% depending on your registration and verification status with HMRC. Here's exactly how contractors determine which rate to apply to a subcontractor.
Making Tax Digital for Income Tax phases in based on qualifying income, with the £50,000 threshold now live and the £30,000 tier following. Here's exactly who's in scope and when.
HMRC's simplified expenses let sole traders use flat mileage and home-use rates instead of calculating actual costs. Here's every flat rate for 2026/27 and when actual costs work out better.
The Structures and Buildings Allowance gives businesses a straight-line 3% annual deduction on qualifying commercial construction costs, but it's widely under-claimed. Here's exactly how it works.
If your business spends very little on goods, the VAT Flat Rate Scheme forces you onto a 16.5% rate regardless of your trade sector — often wiping out the scheme's benefit entirely. Here's the exact test.
For UK self-employed in 2025/26, sole trader is simpler but limited company saves tax above ~£35-40k of profit. Worked comparison at £30k, £50k, £80k profit — plus IR35 and admin trade-offs
CIS subcontractor gross payment status explained: 3 tests, 20% standard deduction vs 30% higher-risk, qualification process via Government Gateway, and losing status. Cash flow benefit analysis.
Complete guide to self-employed pensions 2026/27: no auto-enrolment, SIPP contributions up to 100% earnings or GBP 60k AA limit, tax relief, and Class 4 NI savings strategies.
Avoid costly mistakes on your first sole trader Self Assessment: accounting basis, pre-trading expenses, payment on account, mileage relief, capital allowances, home-as-office, late penalties, and more.
The Annual Investment Allowance lets sole traders and partnerships deduct up to £1,000,000 of qualifying plant and machinery in the year of purchase. Here's exactly what qualifies and what doesn't.
If you're self-employed and buy equipment, vehicles or fixtures for your business, capital allowances let you deduct the cost from your profits. This guide covers AIA, WDA, and the special rules for cars.
If you sell on eBay, Vinted, Etsy or do gig work in the UK, the £1,000 trading allowance lets you earn up to £1,000 gross tax-free. Here's exactly how it works, when it applies, and the new platform reporting rules.
Part 5 (final) of our Spring Budget 2026 series — Corporation Tax, dividend rates for owner-managers, R&D credits, IR35, Class 4 NI and what it all means for limited companies and sole traders.
