PLEASE NOTE: The charity TaxAid advises only those people on low incomes whose problems cannot be resolved with HMRC.

Employment and self-employment pages

Help with your Tax Return guide

7

Employment

You will need to complete a separate employment page for each employment you had during the tax year. You will also need a separate figure of income and tax paid for each employment. To work out these figures you will need form P60. You will need a form for each employment you have at the end of the tax year (5 April).

If you changed jobs during the year, information about an earlier job should be shown as ‘previous employment’ on the P60. If you had a number of jobs in succession, you may need your copy of form P45, or your payslips, to be sure you have the right figures for each job.

As an employee, you may have expenses at work. Some expenses you have as an employee can be deducted from your income. The rules are complex see employee expenses.

Self-employment

You will need to complete a separate self-employment page for each self-employment. If you business turnover is less that the compulsory VAT registration limit (https://www.gov.uk/vat-registration-thresholds#2), then you will only need a ‘three line account’ for your self-employment page: turnover, business expenses and net business profit.

Figures are normally prepared for 12 months, though accounts of a different number of months are likely in the first and last years of a business.

There are a number of areas to consider, such as private and business use, capital expenditure, and what income and expenses to include. These issues are covered in the self-employment section .

If you are self-employed and work in the Construction Industry as a subcontractor, you will also need to consider the section on CIS subcontractors .