Self-employment and the gig economy

Published on 2 March 2017

The LITRG welcomes the opportunity to respond to this Work and Pensions Committee inquiry. We remain hugely concerned about the current structure of Universal Credit for the self-employed. If major changes are not made to the rules there is a serious risk that those who are already self-employed will be forced to give up their businesses in order to access adequate state support.


The LITRG submission can be found here: PDF icon Self-employment and the gig economy – LITRG response


Contact: Victoria Todd (please use form at /contact-us) or follow us on Twitter: @LITRGNews

More information on self-employment
Am I employed, self-employed or neither?

What tax allowances am I entitled to?

How do I register for tax and National Insurance?

What is the trading allowance?

What business records should I keep?

How do I pay tax on self-employed income?

Working out profits, losses and capital allowances

What National Insurance do I pay if I am self-employed?

How do I work out my taxable profits?

What is the Construction Industry Scheme (CIS)?

How do I prepare my accounts?

How do I work out my profits for universal credit?

What business expenses are allowable?

Do I have to pay VAT if I am self-employed?

Can I claim for pre-trade expenses?

What is Making Tax Digital for VAT?

What capital allowances can I claim?

Pensions and self-employment

What if I make a loss?

How do I repay my student loan if I am self-employed?

When do I make Self Assessment payments and file my tax return?

Penalties and enquiries

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