Decision Makers Guide - DMGCONT6

DECISION MAKER'S GUIDE: Contents


CHAPTER III: QUESTIONS ON SELF-EMPLOYMENT


DMG31001Questions on self-employment: claims from earners
DMG31002Questions on self-employment: Meaning of applicant
DMG31003Questions on self-employment: Meaning of applicant: Meaning of self-employed earner
DMG31004Questions on self-employment: Contract for services
DMG31005Questions on self-employment: Contract for services
DMG31006Questions on self-employment: Contract for services
DMG31101Deciding if a person is a self-employed earner: Hours worked
DMG31102Deciding if a person is a self-employed earner: Hours worked
DMG31103Deciding if a person is a self-employed earner: 30 hour premium
DMG31104Deciding if a person is a self-employed earner: Remunerative work
DMG31105Deciding if a person is a self-employed earner: Remunerative work
DMG31106Deciding if a person is a self-employed earner: Remunerative work
DMG31107Deciding if a person is a self-employed earner: Gainful employment
DMG31108Deciding if a person is a self-employed earner: Gainful employment
DMG31109Deciding if a person is a self-employed earner: Sickness
DMG31110Deciding if a person is a self-employed earner: Sickness
DMG31111Deciding if a person is a self-employed earner: Directors of limited liability companies
DMG31112Deciding if a person is a self-employed earner: Concurrent self-employment and employed earner's employment
DMG31113Deciding if a person is a self-employed earner: Concurrent self-employment and employed earner's employment
DMG31114Deciding if a person is a self-employed earner: Employment Zone (EZ)
DMG31115Deciding if a person is a self-employed earner: Employment Zone (EZ)
DMG31201New Deal for 18 - 24 year olds: Introduction
DMG31202New Deal for 18 - 24 year olds: Introduction
DMG31203New Deal for 18 - 24 year olds: Introduction
DMG31204New Deal for 18 - 24 year olds: Introduction
DMG31205New Deal for 18 - 24 year olds: Trading whilst on EO(S/E)
DMG31206New Deal for 18 - 24 year olds: Trading whilst on EO(S/E)
DMG31207: New Deal for 18 - 24 year olds: Trading whilst on EO(S/E): Special account
DMG31208New Deal for 18 - 24 year olds: Trading whilst on EO(S/E): Special account
DMG31209New Deal for 18 - 24 year olds: Trading whilst on EO(S/E): Special account
DMG31210New Deal for 18 - 24 year olds: Treatment of ND payments: Gross receipts of the business
DMG31211New Deal for 18 - 24 year olds: Treatment of ND payments: New Deal Grant
DMG31212New Deal for 18 - 24 year olds: Treatment of ND payments: Expenses payments released from the special account
DMG31213New Deal for 18 - 24 year olds: Treatment of ND payments: Child care expenses
DMG31301Evidence of trading receipts and expenses: General
DMG31302Evidence of trading receipts and expenses: General
DMG31303Evidence of trading receipts and expenses: Evidence of trading
DMG31304Evidence of trading receipts and expenses: Evidence of trading
DMG31305Evidence of trading receipts and expenses: Evidence of trading
DMG31306Evidence of trading receipts and expenses: Evidence of estimated trading
DMG31307Evidence of trading receipts and expenses: Evidence of estimated trading
DMG31308Evidence of trading receipts and expenses: Considering the evidence
DMG31309Evidence of trading receipts and expenses: Considering the evidence
DMG31310Evidence of trading receipts and expenses: Treatment of evidence
DMG31311Evidence of trading receipts and expenses: Assumptions not to be made
DMG31312Evidence of trading receipts and expenses: Assumptions not to be made
DMG31313Evidence of trading receipts and expenses: Assumptions not to be made
DMG31314Evidence of trading receipts and expenses: The decision maker's decision
DMG31315Evidence of trading receipts and expenses: The decision maker's decision
DMG31316Evidence of trading receipts and expenses: The decision maker's decision
DMG31401Value added tax: Introduction
DMG31402Value added tax: VAT paid
DMG31403Value added tax: VAT received
DMG31404Value added tax: Payments to C&E
DMG31405Value added tax: Payments to C&E
DMG31406Value added tax: Registration for VAT purposes
DMG31407Value added tax: Accounts of the business
DMG31408Value added tax: Accounts of the business
DMG31409Value added tax: Books of the businessd
DMG31410Value added tax: Information to be obtained
DMG31411Value added tax: Information to be obtained
DMG31412Value added tax: Information to be obtained
DMG31413Value added tax: Calculating VAT as an expense
DMG31414Value added tax: Calculating VAT as an expense
DMG31415Value added tax: Calculating VAT as an expense
DMG32001: The assessment period: Introduction
DMG32051The assessment period: Length of the assessment period - 7 complete months (WFTC) / 26 weeks (DPTC) or more in self-employment
DMG32052The assessment period: Length of the assessment period - 7 complete months (WFTC) / 26 weeks (DPTC) or more in self-employment: Meaning of complete month
DMG32053The assessment period: Length of the assessment period - 7 complete months (WFTC) / 26 weeks (DPTC) or more in self-employment: Meaning of week and week of claim
DMG32054The assessment period: Length of the assessment period - 7 complete months (WFTC) / 26 weeks (DPTC) or more in self-employment Meaning of week and week of claim: Accounts received?
DMG32101The assessment period: Any other period of weeks
DMG32151The assessment period: Less than 7 complete months in self-employment (WFTC)
DMG32152The assessment period: Less than 7 complete months in self-employment (WFTC)
DMG32201The assessment period: Less than 26 weeks in self-employment (DPTC)
DMG32202The assessment period: Less than 26 weeks in self-employment (DPTC)
DMG32203The assessment period: Less than 26 weeks in self-employment (DPTC)
DMG32251The assessment period: Periods to be disregarded
DMG32252The assessment period: Periods to be disregarded
DMG33001Calculation of normal weekly earnings - general: Introduction
DMG33002Calculation of normal weekly earnings: Meaning of earnings
DMG33003Calculation of normal weekly earnings: Meaning of employment
DMG33004Calculation of normal weekly earnings: More than one type of employment
DMG33005Calculation of normal weekly earnings: More than one type of employment
DMG33006Calculation of normal weekly earnings: More than one type of employment
DMG33007Calculation of normal weekly earnings: Loss not to be offset
DMG33008Calculation of normal weekly earnings: Conversion to weekly income
DMG33009Calculation of normal weekly earnings: Conversion to weekly income
DMG33010Calculation of normal weekly earnings: Conversion to weekly income
DMG33011Calculation of normal weekly earnings: Fractions of a penny
DMG33101Normal weekly earnings - order of calculation: Introduction
DMG33102Normal weekly earnings - order of calculation: Sole trader self-employed for 7 complete months (WFTC) / 26 weeks (DPTC) or more
DMG33103Normal weekly earnings - order of calculation: Business partner or share fisherman self-employed for 7 complete months (WFTC) / 26 weeks (DPTC) or more
DMG33104Normal weekly earnings - order of calculation: Business partner or share fisherman self-employed for 7 complete months (WFTC) / 26 weeks (DPTC) or more
DMG33105Normal weekly earnings - order of calculation: Childminder self-employed for 7 complete months (WFTC) / 26 weeks (DPTC) or more
DMG33106Normal weekly earnings - order of calculation: Self-employed for 7 complete months (WFTC) / 26 weeks (DPTC) or more providing board and lodging
DMG33107Normal weekly earnings - order of calculation: Self-employed for less than 7 complete months (WFTC) / 26 weeks (DPTC)
DMG33108Normal weekly earnings - order of calculation: Child care charges
DMG33201Normal weekly earnings - using gross receipts and allowable expenses: Introduction
DMG33202Normal weekly earnings - using gross receipts and allowable expenses: Receipt or payment to be in assessment period
DMG33203Normal weekly earnings - using gross receipts and allowable expenses: 7 complete months (WFTC) / 26 weeks (DPTC) or more in self-employment: Gross receipts of the employment
DMG33204Normal weekly earnings - using gross receipts and allowable expenses: 7 complete months (WFTC) / 26 weeks (DPTC) or more in self-employment: Examples of gross receipts
DMG33205Normal weekly earnings - using gross receipts and allowable expenses: 7 complete months (WFTC) / 26 weeks (DPTC) or more in self-employment: Examples of gross receipts
DMG33206Normal weekly earnings - using gross receipts and allowable expenses: 7 complete months (WFTC) / 26 weeks (DPTC) or more in self-employment: Allowable expenses
DMG33207Normal weekly earnings - using gross receipts and allowable expenses: Less than 7 complete months in self-employment (WFTC): Gross receipts of the employment
DMG33208Normal weekly earnings - using gross receipts and allowable expenses: Less than 7 complete months in self-employment (WFTC): Allowable expenses
DMG33209Normal weekly earnings - using gross receipts and allowable expenses: Less than 26 weeks in self-employment (DPTC): Gross receipts of the employment
DMG33210Normal weekly earnings - using gross receipts and allowable expenses: Less than 26 weeks in self-employment (DPTC): Allowable expenses
DMG33211Normal weekly earnings - using gross receipts and allowable expenses: Less than 26 weeks in self-employment (DPTC): Allowable expenses
DMG33301Amounts to be disregarded from net profit
DMG33302Amounts to be disregarded from net profit: Earnings outside the UK
DMG33303Amounts to be disregarded from net profit: Ban against transfer of funds to the UK
DMG33304Amounts to be disregarded from net profit: Payment in currency other than sterling
DMG33305Amounts to be disregarded from net profit: Payment in currency other than sterling: Meaning of UK
DMG33306: Amounts to be disregarded from net profit: Earnings of a child or a young person
DMG34001Gross receipts of a business: General
DMG34002Gross receipts of a business: General
DMG34003Gross receipts of a business: Trading receipts
DMG34004Gross receipts of a business: Subsidiary receipts
DMG34005Gross receipts of a business: Subsidiary receipts: Business Start Up Scheme allowance
DMG34006Gross receipts of a business: Subsidiary receipts: Business Start Up Scheme allowance
DMG34007Gross receipts of a business: Subsidiary receipts: Business Start Up Scheme allowance
DMG34008Gross receipts of a business: Subsidiary receipts: Business Start Up Scheme allowance
DMG34009Gross receipts of a business: Subsidiary receipts: Discounts received
DMG34010Gross receipts of a business: Subsidiary receipts: Earnings payable abroad
DMG34011Gross receipts of a business: Subsidiary receipts: Farming subsidies
DMG34012Gross receipts of a business: Subsidiary receipts: Interest on investments
DMG34013Gross receipts of a business: Subsidiary receipts: Interest on drawings
DMG34014Gross receipts of a business: Subsidiary receipts: Payments in kind
DMG34015Gross receipts of a business: Subsidiary receipts: Personal consumption of produce and goods
DMG34016Gross receipts of a business: Subsidiary receipts: Personal consumption of produce and goods
DMG34017Gross receipts of a business: Subsidiary receipts: Drawings
DMG34018Gross receipts of a business: Subsidiary receipts: Drawings
DMG34019Gross receipts of a business: Subsidiary receipts: Rent
DMG34020Gross receipts of a business: Subsidiary receipts: Sale of business asset
DMG34021Gross receipts of a business: Subsidiary receipts: SSP and SMP
DMG34022Gross receipts of a business: Subsidiary receipts: SSP and SMP
DMG34023Gross receipts of a business: Subsidiary receipts: SSP and SMP
DMG34024Gross receipts of a business: Subsidiary receipts: Tips and gratuities
DMG35001Allowable business expenses: Introduction
DMG35002Allowable business expenses
DMG35003Allowable business expenses
DMG35004Allowable business expenses: Meaning of reasonably incurred
DMG35005Allowable business expenses: Meaning of reasonably incurred
DMG35006Allowable business expenses: Meaning of reasonably incurred
DMG35007Allowable business expenses: Meaning of wholly and exclusively
DMG35008Allowable business expenses: Meaning of wholly and exclusively
DMG35009Allowable business expenses: Meaning of wholly and exclusively
DMG35010Allowable business expenses: Interest on business loans
DMG35011Allowable business expenses: Repair of existing assets
DMG35012Allowable business expenses: Repair of existing assets
DMG35013Allowable business expenses: Repair of existing assets
DMG35014Allowable business expenses: Replacement of equipment and machinery
DMG35015Allowable business expenses: Replacement of equipment and machinery
DMG35016Allowable business expenses: Opening and closing stock
DMG35017Allowable business expenses: Travel expenses
DMG35018Allowable business expenses: Travel expenses
DMG35101Non-allowable business expenses: Introduction
DMG35102Non-allowable business expenses: Introduction
DMG35103Non-allowable business expenses: Expenses excluded by regulations
DMG35104Non-allowable business expenses: Expenses excluded by regulations: Capital expenditure
DMG35105Non-allowable business expenses: Expenses excluded by regulations: Capital expenditure
DMG35106Non-allowable business expenses: Expenses excluded by regulations: Repayment of loan capital
DMG35107Non-allowable business expenses: Expenses excluded by regulations: Depreciation of capital assets
DMG35108Non-allowable business expenses: Expenses excluded by regulations: Capital allowances
DMG35109Non-allowable business expenses: Expenses excluded by regulations: Setting up a business
DMG35110Non-allowable business expenses: Expenses excluded by regulations: Setting up a business
DMG35111Non-allowable business expenses: Expenses excluded by regulations: Expanding a business
DMG35112Non-allowable business expenses: Expenses excluded by regulations: Expanding a business
DMG35113Non-allowable business expenses: Expenses excluded by regulations: Loss incurred before the assessment period
DMG35114Non-allowable business expenses: Expenses excluded by regulations: Business entertainment
DMG35201Other non-allowable expenses: Loss incurred on disposal of an asset




Home | Main Contents | Manual Contents

Previous Page | Next Page | Top