Help with self employment whilst still employed p/t

coralpm

I hope this is in the right place.

My partner is currently studying to be a tree surgeon at a local college. He does this full time and works evenings at a department store. One day a week he goes out with a local tree surgeon and does some work experience.

This guy he does work experience with is keen to pay him, and has asked my partner to get an invoice book. This is obviously great news but we are both a bit clueless what to do re:tax implications.

At his job at the department store he doesn't earn enough to pay income tax (he brings home around £350 pm). Would the earnings from work experience automatically be taxed as it would be classed as a 'second job'? Or can he earn up to the allowance through both jobs?

I'm guessing he'll need to register as self employed and fill in a tax return each year? If so, when do we do this?

We've tried to find answers online, but there's very little information out there if you're already being paid by an employer and you want to earn some self employed cash on the side. My partner has asked his tutor at college what to do and the best he could get out of him was to simply pocket the cash and be done with it!! Although this is tempting, we are honest people and would prefer to do it by the book just in case.

Any advice would be appreciated.

Prothet_of_Doom

Google IR35

coralpm

I've googled it - it doesn't really answer my questions. There must be thousands of people who work part time and earn money through self employed means as well.

IR35 is legislation which prevents 'disguised employment'. My partner is doing one day of manual work per week and occasionally gets money for it. No one is employed by the tree surgeon - he is self employed and calls in others to help him as and when.

coralpm

I'd like to add that earnings from both jobs combined won't add up to the current income tax allowance.

jobbingmusician

coral, if you look on the mystery shopping sticky thread at the top of the 'up your income' board, the first post has lots of useful information on how to register with HMRC as self-employed, and what to do if you have a little 'job on the side'.

coralpm

Thank you, jobbingmusician

InsideInsurance

Its very simple. You are taxed on the sum of all your incomes/ profits.

His PAYE job will already be taxed so when he does his tax return he puts in his paye income, his paye deductables, his SE revenue, his SE allowable expenses and it'll calculate what taxes, if any, he owes netting off what he's already paid via PAYE (which is currently none)

homer_simpson

Spent an hour typing out a new thread about being self empoyed part time and working payed /proper payslips etc parttime 2 jobs but need 16 hours or more for tax credits? can a person still claim working tax credit if working 'mixed' employment (also a student) so dont really want to be trying to do a 40 hour week etc just a nice balance of both- I have no debts ,not even loan but all jobs are minimum wage though Id be a 'self-employed cleaner' for which I can get more than one of the payslip jobs which Id dearly love to leave. Its 9 hours once a week but I think I could aquire another cleaning job and cover all the necessary required hours? Is this possible to do? Or are tax credits only available to employed workers ? Is it just a case of paying enough tax and NI and keeping receipts of every transaction of cash?