If you are renewing a taxi, private hire or scrap metal licence, then you need to complete a ‘tax check’ before you can renew the licence. We only cover the position here if you are a sole trader (self-employed) or an employee. However, if you operate your business through a partnership or limited ...

You pay income tax and National Insurance contributions (NIC) on your self-employed profits if you earn above certain thresholds. This page looks at how you pay the tax and National Insurance contributions on your income from self-employment.

If you are self-employed, you may have to pay National Insurance contributions (NIC). For more general information on National Insurance, visit our National Insurance page. If you want information on how to get a National Insurance number (NINO) or what to do if you have lost or forgotten your ...

This page covers tax issues when you decide to stop trading as a sole trader or partner in a trading partnership. 

Coronavirus had far-reaching financial impacts on individuals and businesses across the world. The government provided support for the self-employed in the UK under the self-employment income support scheme (SEISS). The scheme ended in September 2021, but for reference purposes this page covers the ...

Being self-employed or being a partner in a partnership means that you run the risk of making a loss. This page explains the various ways you may get tax relief for a trading loss. This can mean that you get a reduction in your tax bill or perhaps get a tax refund.