SE1 - Are you thinking of working for yourself?

   

We'll show you how to get things moving, where to get help, how to register your business.

Well done You have already tackled the two hardest parts of starting out on your own: getting an idea and making the decision to actually do it. Now it's time to think about the paperwork. That's where we come in, and we think you'll be surprised at how simple it can be.

Contents

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First things first: Get registered

Everyone starting out on their own needs to register with HM Revenue & Customs. It's quick, it's painless and it can definitely save you time and money. You must do this as soon as you start or within the first three months, even if you already use a Self Assessment tax return. There are penalties for not registering, so fill in the form at the back of this leaflet and send it to us right away. There's the Helpline for the Newly Self-Employed if you have any problems. And if you're unemployed at the moment, don't forget to tell the Jobcentre.

Helpline for the Newly Self-Employed08459 15 45 15

If you're not sure whether you qualify as self-employed, leaflet IR56 Employed or self-employed? explains the difference, or use the Helpline.

Leaflet IR56 Employed or self-employed? (PDF 564K)

As soon as you register, we'll send you The Guide, a book designed specifically for the newly selfemployed that tackles all the major issues like tax, National Insurance and record keeping.

Register now Fill in the form at the back of this leaflet and send it to us right away.

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Questions and Answers

How do I pay my tax?

You fill in a Self Assessment tax return each year. There are sections on income
and expenses, plus you can claim allowances and reliefs. We use this information to work out how much tax and National Insurance you need to pay. The online version is quick and secure, and it shows you the figures straight away. You can find out more about Self Assessment in The Guide, on our website, or you can call the Helpline.

What about VAT?

You don't have to register for VAT until your taxable turnover reaches £60,000, but there's plenty of advice available when it does. For more information, see The Guide, visit our website or call the National Advice Service.

How does National Insurance work?

There are two types of National Insurance for self-employed people

  • Class 2 - which is a fixed weekly amount, and
  • Class 4 - which is a percentage of your taxable profits.

We collect Class 2 by monthly direct debit or quarterly bill – there's a form attached to this leaflet for you to fill in. You include Class 4 on your tax return. There's more about National Insurance in The Guide, on the website, or you can call the Self-Employment Contact Centre.

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A few questions taken from The Guide that you might already be asking yourself

What if I work in the construction industry?

To help contractors and subcontractors pay the right amount of tax and National Insurance, we have set up the Construction Industry Scheme.
Subcontractors automatically have a certain amount of tax deducted from their pay, which then goes towards their final tax bill at the end of the year. See
The Guide or visit the website for more information.

What records must I keep?

It's all about making things easier for yourself. The law says you must keep appropriate records – also, you would find it difficult to fill in your Self Assessment tax return without them. Bank statements, receipts and cash transaction records are all vital for working out your profits for the year – and we use this information to calculate your tax and National Insurance. There's more about records in The Guide but, for now, make sure you keep everything for at least five years.

Do I get tax credits?

Self-employed people can claim tax credits, depending on their income level and circumstances. Plus, there are some additional tax reliefs specifically designed for new businesses. See The Guide for more information or visit the website to
see if you qualify.

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Register now and get the ball rolling on your self-employed career

Fill in this form and send it to us right away.

Useful contacts

  • Helpline for the Newly Self-Employed
    08459 15 4515
  • Self Assessment Helpline
    0845 9000 444
  • Self-Employment Contact Centre
    08459 15 46 55
   
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