SA for one to one carer

Hippiest1

Hi all, my first post and hope I get it right. Firstly please let me apologise for being so thick as I cannot understand the official guidance!

My partner works as a 1-2-1 personal carer (not for a family member and not cared for in our own home) and is now self-employed (this change occured part way through the year).

We have been trying to make sense of the tax return and the helpline is absolutely useless. Nothing in the help sheets seem to apply?

He earns on average just less than £500 per week but has no apparent expenses as he cannot claim for clothing, or petrol as the client has their own motability vehicle which he drives them around in. He does have to keep in contact with the parents as part of his job is to chauffeur them around (they cannot drive) and help them attend medical and social appointments etc. So I think he can claim for his mobile phone but cannot see the proportion he can claim?

Do we literally just fill in the gross earnings for this period in box 8, phone expense in box 18 and then net profit in box 20?
Does he get a personal allowance for tax?

Also he pays his NIC's via direct debit.. so what do we put in that box?

Any help much appreciated, we made the mistake of thinking it would be totally simple and have left it right to the last minute! not expecting sympathy here as we have been a bit stupid! :embarasse:think:

Murdina

You put his gross earnings in the box for turnover.

You can claim for the phone as you say and for any other related expenses - if the job involves driving the parents then claim for that. It may be easier to use the 45p a mile for first 10,000 miles option than keep all the records for a car (insurance, repairs, tax, petrol etc) and work out the business proportion.

Only claim identifiable business phone calls or a sensible percentage of any total bills.

Class 2 NIC does not come into your self assessment tax return at all.

When you finish the return it will work out your tax for you and allow for the personal allowance then. If he earns enough there may be class 4 NIC to pay which is wrapped into the tax bill and nothing to do with class 2.

But just one thing - is there any chance he is an "adult placement carer" - see here:
http://www.hmrc.gov.uk/helpsheets/hs236.pdf

as they have special rules which you need to read and apply.

Murdina

Just reading over your post again you are trying to file on line aren't you as the deadline for paper was 31 October.

Hippiest1

Thank you so much for your reply, No it's not an adult placement - that is designed for adults that are literally placed with you, or for families that care for a disabled etc relative at home and have to claim allowances in order to live. Yes, Tax being sorted online and have organised that much at least.

He only drives to and from the family home and then collects motability car, the petrol costs for the specially adapted motability car come from the personal budget, so would be immoral and illegal to double claim those - but thank you.