Taking your UK sole trader business abroad for a few months? You may still owe UK tax on 100% of your profits even while living overseas. Full residency and Self Assessment breakdown for 2026/27.
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.
Most barbershop staff rent their chair rather than draw a wage — a structure HMRC scrutinises closely. Full guide to chair rental agreements, deductible expenses, and a worked example on £32,000 turnover.
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.
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.
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.
Social media content creators earn from brand deals, platform payouts and sometimes gifted products, all of which have specific tax treatment. Full worked example on £32,000 turnover.
Salary sacrifice works differently for a contractor operating through their own limited company than for a standard employee. How employer pension contributions from company profit compare in 2026/27.
Own-van couriers working for DPD, Amazon Flex, Evri and parcel firms are self-employed subcontractors, not gig-app riders. Full worked example on van finance, fuel and the real tax bill on £38,000 turnover.
