Uber Eats / Deliveroo help with SA

woz1981

Hello,

I live in the North of England and work across 2 jobs. One is as an agency worker (on a zero hours contract) on PAYE, and the other is a Uber eats bicycle delivery person which is self employed.

Obviously i need to complete a SA form to include the income from Uber eats.

I'm a bit stuck atm as i have completed all the form but am a little confused as to which sections my capital expenses go in for Uber. I have spent over £800 on my bike, insulated food bags, bike parts, mobile phone etc etc which i can include as capital expenses.

Do these expenses go down as 'annual investment allowance' or 'other capital allowances'?

And how do i go about completing calculating your taxable profits which is the next block down?

Any help is much appreciated, thank you.

I expect to have an income tax bill of just over £700, but just stuck with the form atm.

Thanks

woz1981

The form im stuck on is SA103s, page SES 2

uknick

Why not just claim the £1,000 per year trading allowance? This'll cover all your expenses and you won't have to get involved with writing down allowances. Or, is a there a particular reason you want to claim capital allowances?

https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income#trade

Pennywise

If you're on the cash basis, "you claim other equipment you buy to keep and use in your business as a normal allowable business expense rather than as a capital allowance."

https://www.gov.uk/simpler-income-tax-cash-basis/income-and-expenses-under-cash-basis

So you don't include the cost as 'annual investment allowance' nor 'other capital allowances' - you include it just like other expenses - i.e. the bike cost goes in travel, the telephone purchase in telephone, etc etc.

Don't forget to add back the private use proportions.

woz1981

Thanks for this, i wasn't aware of the £1000 per year trading allowance.

How do i write it into the tax return? Which section do i put it into?

Thanks.

uknick

If you're doing the hard copy form, it's on page 1, box 10.1

Out of interest, why don't you do your return online?

One good reason for talking to an accountant for a couple of hours when you first set up is to learning about things such as the trading allowance. In your case it won't make much difference to your deductible expenses for the first year but, as you can use it each year saving at least £200 in tax, the money you paid the accountant would be more than recovered.

woz1981

I have done self assessment before (about 11 years ago) and didn't bother with an account then. Although from what i remember the form was a lot easier/less complicated to complete than it is now.

I prefer to do everything myself, knowing full well i can get free advice on here and perhaps from other places on the net.

I was having a few issues getting set up online so spoke to an adviser and asked for the form to be posted. They told me to download it, which i have done - forms SA100, SA102, and SA103S. (although i dont think this is the same as the hard copy).

Yes there is definitely no box 10.1 on the first page?

???

uknick

woz1981 wrote: »

I have done self assessment before (about 11 years ago) and didn't bother with an account then. Although from what i remember the form was a lot easier/less complicated to complete than it is now.

I prefer to do everything myself, knowing full well i can get free advice on here and perhaps from other places on the net.

I was having a few issues getting set up online so spoke to an adviser and asked for the form to be posted. They told me to download it, which i have done - forms SA100, SA102, and SA103S. (although i dont think this is the same as the hard copy).

Yes there is definitely no box 10.1 on the first page?

???

There is on this one

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/787403/sa103s_2019.pdf

woz1981

Sorry i apologise i was looking at the sa100 sheet. Thanks very much for that.

I can now fill in box 21 (takings less £1000 allowance)?

Then leave boxes 23-26 blank, 27-30 blank?

Then repeat box 21 in box 31 ?

Thanks again.

00ec25

woz1981 wrote: »

Sorry i apologise i was looking at the sa100 sheet. Thanks very much for that.

I can now fill in box 21 (takings less £1000 allowance)?

Then leave boxes 23-26 blank, 27-30 blank? wrong

Then repeat box 21 in box 31 ?

Thanks again.

have you read the notes that explain how to fill in a form and what boxes to complete? It is the second item here:

https://www.gov.uk/government/publications/self-assessment-self-employment-short-sa103s

I guess you wrote your reply above in a rush rather than really did not read the instructions on the form itself ?

Section 27-30 clearly shows you cannot leave that entire section blank since it says: "If you’re claiming trading income allowance (box 21 + box 26 + box 27 minus box 10.1)"

Pay attention to the comment in the notes: "You cannot claim the trading income allowance to make a loss."

filing in a tax return is a simple case of working your way through the form systematically and in number order making sure you understand what each box is asking for before moving on to the next.

woz1981

All done now and posted off :-)

I sat down at a desktop PC, read the notes properly, and managed to do it right (fingers crossed, I'm 99% certain it's done right).

Thanks again for the help and the heads up about the £1000 allowance.

Happy now :-D