Trading Income Allowance - How to provide info anyway

supermonkey

Hi All,

I hope someone can help with this please.

I understand that the Trading Income Allowance means that with a turnover under £1,000 doesn't need to complete the self-employment section of the return, but there are reasons why they may choose to do so.

Under tailor your return (page 1 of 3), it asks:

Was your turnover £1,000 or more in total from all self-employments? Please check help before selecting

Selecting "Yes" seems to be the only way to make the Self-Employed section appear, but surely that can't be the best way to proceed as technically one would be answering the question falsely.

The help pages (https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/689556/sa103s-notes-2018.pdf) states:

If after reading TRG 2 you choose to complete the ‘Self-employment (short)’ pages because:
• you expect your turnover to exceed £1,000 in the next tax year, only complete boxes 1 to 8 • you want to voluntarily pay Class 2 National Insurance contributions (NICs) to build entitlement to contributory benefits like the State Pension, complete boxes 1 to 8 and put an ‘X’ in box 36
• you want to preserve your record of self-employment, for example to suport an application for Maternity Allowance, just complete box 1
• you would like to claim Tax Free Childcare based on your self-employment income, complete box 1, box 9, box 10.1, box 21, box 28 and box 31
• you’re a subcontractor and want to claim back tax deducted under the Construction Industry Scheme (CIS), complete boxes 1 to 8 and box 38 in this case

This would be easy enough to follow on the paper return, but the boxes aren't numbered on the online return.


Any advice appreciated, thanks in advance!

supermonkey

I've spoken to HMRC & if one wants to optionally complete the self employment section, they should answer Yes to "Was your turnover £1,000 or more in total from all self-employments? Please check help before selecting" & then fill in the section accordingly.

Savvy_Sue

Having been confused the other day by DH being told on completion of his return that he'd underpaid tax, and how did he want it collected, and did he agree with the amount they said he'd underpaid, I really wouldn't worry about things being technically incorrect.

The amount of tax he'd underpaid was clearly displayed as £0.

Go figure.

Thus not surprised by your update.

Further help would come best from the Cutting Tax board, probably.

supermonkey

Thanks. Yes, I've had that same £0 under paid tax!

00ec25

so why do you want to complete the self employment section?