Working for Yourself - The Guide

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WorkingforyourselfTh

eGuide

Working for yourselfThe Guide

Showing you the ropesGetting things moving


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Welcome

Now youre self-employed.What next? You probably

have quite a few questions:

How do I pay my tax? How does Self Assessment

work? What about National

Insurance? What records should I keep?

You will find answers to allthese questions and more

over the next few pages, andwe hope this guide will be auseful reference point in themonths and years to come.

In addition, our websitewww.hmrc.gov.uk

contains even more helpand information.

But there will be times whennew situations arise and youneed some specific advice.If you cant find what yourelooking for in the guide oronline, dont be afraid tocall us. Were here to makeself-employment as simple

and rewarding as possible.

We hope this guide willbe helpful.

01 What type of business?

02 Income tax and SelfAssessment

03 VAT04 National Insurance05 Allowances and reliefs06 Tax credits

07 Employing other people08 Importing and exporting09 Keeping records and

controlling finance10 Getting more help

Contents
http://hmrc.apps.inrev.gov.uk/home.htmhttp://hmrc.apps.inrev.gov.uk/home.htm


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01Newly Self-Employed

www.hmrc.gov.uk/startingup/index.htm

Helpline for the Newly Self-Employed08459 15 45 15

Self Assessmentwww.hmrc.gov.uk/sa/

Self Assessment Helpline0845 9000 444

National Insurancewww.hmrc.gov.uk/nic/

Self-Employment Contact Centre08459 15 46 55

Useful contacts
http://www.hmrc.gov.uk/startingup/index.htmhttp://www.hmrc.gov.uk/sa/http://www.hmrc.gov.uk/nic/http://www.hmrc.gov.uk/nic/http://www.hmrc.gov.uk/sa/http://www.hmrc.gov.uk/startingup/index.htm


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01What typeof business?


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Sole traderThis means that youre anindividual who is self-employed.You will pay income taxthrough the Self Assessmentsystem, as well as Class 2 andClass 4 National Insurance and VAT if you reach the

registration threshold.

Partnership

If there are two or morepeople in your business, youmight want to consider aformal deed of partnership.A solicitor will help you withthis. Each partner paysincome tax, through the SelfAssessment system, as well

as Class 2 and Class 4 NationalInsurance and the businessitself pays VAT once you reachthe registration threshold.

Limited company

You can use a companyregistration agent to buya company off the shelf or you can create your ownand register it at CompaniesHouse see contactinformation opposite.

Limited companies shouldalways display their fullcorporate name outsidethe business premises, andregistration details mustalso appear on the stationery.Company directors have

certain obligations. They needto file statutory documents,such as accounts and annual

returns. Theres also CorporationTax to think about, which wecharge on company profits.

Company directors are alsoemployees of the company,so there are different NationalInsurance and PAYE obligations.

Special note: even thougha company director is anemployee, they still needto register for Self Assessment.The same applies to eachdirector in a limited company.

Solicitors or accountants willbe able to offer advice on allof this, and we also provide ahelpful leaflet on Corporation

Tax see contact informationopposite.

Franchise

Running a franchise meansyou are making a contractwith the franchiser. It can becomplicated, so you shouldalways get legal advice.However, you can contact theBritish Franchise Associationon 01491 578050 for generalguidance.www.british-franchise.org

Trading under a different name

You dont have to use yourown name in business.However, you must alwaysdisplay your correct nameand address at the business

premises and on yourstationery.

Companies House0870 33 33 636 (England, Wales & Scotland)0845 604 8888 (Northern Ireland)

Leaflet CTSA/BK4 A general guide toCorporation Tax Self Assessmentwww.hmrc.gov.uk/pdfs/ctsabk4.pdf

Construction Industry Scheme websitewww.hmrc.gov.uk/cis/

Contractors Helpline0845 733 55 88

Subcontractors Helpline0845 300 05 81

You have probably thoughtabout this already, but its alwaysuseful to say exactly what typeof business you are running.
http://www.british-franchise.org/http://www.hmrc.gov.uk/pdfs/ctsabk4.pdfhttp://www.hmrc.gov.uk/cis/http://www.british-franchise.org/http://www.hmrc.gov.uk/cis/http://www.hmrc.gov.uk/pdfs/ctsabk4.pdf


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02Using this scheme meanseveryone is more likely topay the right amount of taxand National Insurance. Forexample, a subcontractorusing a registration cardautomatically has a certainamount of tax deducted from

their pay, which then goestoward their final tax billat the end of the year.

Construction industryregistration cards andcertificates are availablethrough the Orderlineon 0845 300 0551.

The construction industryConstruction is a broad term.It covers almost anythingdone to permanent ortemporary buildings, includingalteration, decoration, repairor demolition.

Within the constructionindustry you might be acontractor or a subcontractor or even both. To simplify thelevels/definitions/situations,the Inland Revenue set up theConstruction Industry Schemeto make sure everyone paysthe right amount of tax.

The Construction IndustryScheme covers everyone inthe construction industry,provided they are self-employed. Contractors hireand pay subcontractorsaccording to the rules of thescheme, and subcontractorsneed special tax certificates orregistration cards to get paid.


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02Income tax andSelf Assessment


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The Self Assessment tax returnhas sections for income andexpenses during the past year.You can also use it to claimallowances and reliefs. We usethe information on your taxreturn to work out how muchtax and Class 4 National

Insurance you need to pay.

Filling in the form

The online version is quick,secure and convenient.Calculations are done thereand then, so you canimmediately see whetheror not you owe any tax.

If you prefer the paper

version, you will need to fillit in and post it back to us:

by 30 September, if you wantus to do the calculations for youor

by 31 January, if you wantto do them yourself

Well then work out how muchtax you owe, or check your

figures, and send you astatement later in the year.If you dont agree with ourcalculations, please tell us sothat we can check the figures.

Special note:you might findthat you need extra pages foryour tax return for example,you might have more thanone business. Just call thenumber on the front of thetax return and well send youeverything you need.

Remember, 31 January isthe last date for submission.Anyone filing their formlate will have to pay a 100penalty. If anyone actuallypays their bill late, we alsocharge interest on the amountthey owe.

Of course, you can always get

your accountant or tax adviserto do all this for you. However,you should be aware that itsyour responsibility to makesure things are done accuratelyand on time.

Shortly after the tax year endson 5 April, well send you a SelfAssessment tax return to fill in.If you have previously completeda tax return online, well simplysend you a notice to file one again.


Self Assessment Helpline

0845 9000 444

Self Assessment Orderline0845 9000 404

This is useful for ordering Self Assessment leaflets, guides andsupplementary pages, as well as specialist items for investmenthouses and tax practitioners.

Form SA303 Claim to reduce payments on accountwww.hmrc.gov.uk/sa/forms/sa303.pdf
http://www.hmrc.gov.uk/sa/http://www.hmrc.gov.uk/sa/forms/sa303.pdfhttp://www.hmrc.gov.uk/sa/forms/sa303.pdfhttp://www.hmrc.gov.uk/sa/


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03You will need quite a lot ofinformation when it comes tofilling in a tax return. Most ofthis you will already know, but

you may need to look backover your records at receiptsor bank statements seeSection 9: Keeping records andcontrolling finance. If you getstuck, just visit the websitewww.hmrc.gov.uk/sa/

or call the Self AssessmentHelpline on 0845 9000 444and well put you on theright track.

Remember, keep a copy ofyour tax return in case youneed to refer back to it.

Your accountEveryone filling in a Self

Assessment tax return getsa statement of account, whichis just like receiving a bankstatement. The statementshows how much you owe,how much you have paid andhow much we have repaid

to you. If you have registeredfor our electronic services,

you can view your lateststatement online evenif you filed a paper return.

Getting ahead of the gameFrom your second year oftrading, we will ask you tomake payments on account.

These are estimates of whatyour tax bill will be at the endof the following year, based onthe previous years return. Youwill usually make two separatepayments: one on 31 January,one on 31 July. You still fill inthe Self Assessment tax return,but the payments on accountwill count toward the finalbill. If you dont agree withthe estimates, you can askfor the payments on accountto be altered contact theSelf Assessment Helpline on0845 9000 444. This is worthdoing if you expect to earn alot more or a lot less than theprevious year.
http://www.hmrc.gov.uk/sa/http://www.hmrc.gov.uk/sa/


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03VAT


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The VAT you charge is knownas the output tax. There is alsoinput tax, which is the VATyou pay on goods and servicespurchased for your business.Its the difference between thetwo (output tax minus inputtax) that you pay to Customs

& Excise. They normally collectit four times a year. However,if you have paid more VATthan you have charged, youwill be due a refund.

Being VAT registered

It can be an advantage toregister for VAT even if youhave not reached the registrationthreshold. For example, if yourbusiness would regularlyget a repayment of VAT or themajority of your customers

are VAT registered, then itsa good idea to be registered.However, you must rememberthat registration is compulsorywhen your taxable turnoveris more than the currentthreshold.

Value Added Tax (VAT) is a taxon certain goods and servicessupplied in the UK. At the moment,you only have to register for VATwhen your taxable turnoveris more than 60,000 a year.However, you always need tocheck to see if this thresholdchanges in the Budget.

More information about VAThttp://customs.hmrc.gov.uk

National Advice Service

08450 10 90 00
http://customs.hmrc.gov.uk/http://customs.hmrc.gov.uk/


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04NationalInsurance

04NationalInsurance


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To make sure the system isfair, there are four dif ferenttypes:

Class 1 National Insurancecontributions (NICs) arepayable by anyone whois employed. They are a

percentage of your earningsabove a certain threshold.Employers deduct Class 1NICs automatically, alongwith PAYE income tax.Special note: employersalso pay Class 1 NICs and sometimes Class 1Aand Class 1B on theiremployees wages.

Class 2 NICs are payable byanyone who is self-employed.Class 2 National Insurance isa fixed weekly amount, paidby monthly direct debit orquarterly bill. When youregistered as self-employed,you probably filled in theClass 2 direct debit form.If you didnt, just visit yourlocal Inland Revenue office or

phone the Self-EmploymentContact Centre on 0845915 46 55. Special note:there are occasions whenyou dont need to pay Class 2NICs see the section on lowearnings over the page.

Class 3 NICs are voluntary.They cover shortfalls in yourNational Insurance contributionrecord and help protect yourentitlement to State Pensionand bereavement benefits.

Class 4 NICS are payable by

most self-employed people.They are a percentage of yourannual taxable profit fromself-employment, but youonly start paying Class 4when your profits reacha certain limit. You pay yourcontributions along withyour income tax using theSelf Assessment tax return.Special note: if you are in

a partnership, or if yourspouse is self-employed too,then each person pays theirown Class 4 NICs.

So which class applies to me?

If you are employed, then itsClass 1. If you are self-employed, then its Class 2and/or Class 4. And if you areemployed and self-employed

at the same time, you mayhave to pay Class 1, 2 and 4.

If you are an employer, thenyou will also have to pay Class1 and possibly Class 1A orClass 1B on employees wages.

Almost everyone who works fora living pays National Insurance.It goes toward pensions, benefitsand healthcare.

National Insurance Contributions websitewww.hmrc.gov.uk/nic/


Leaflet CA72 National Insurance Contributions,deferring paymentwww.hmrc.gov.uk/leaflets/ca72-2004.pdf

Deferment Services Helpline0845 915 71 41

Leaflet CA02 National Insurance contributionsfor self-employed people with small earningswww.hmrc.gov.uk/leaflets/ca02.pdf

This includes the Small Earnings Exception (SEE) form

Leaflet CA07 Unpaid and late paid contributionswww.hmrc.gov.uk/leaflets/ca07pdf

Leaflet IR56 Employed or self-employed?www.hmrc.gov.uk/pdfs/ir56.pdf

This explains the difference between being employedand self-employed for certain industries

Leaflet CA08 Voluntary National Insurance contributionswww.hmrc.gov.uk/leaflets/ca08.pdf

Booklet CWG2 Employers Further Guide to PAYE and NICswww.hmrc.gov.uk/guidance/cwg2.pdf

Leaflet CA44 National Insurance for Company Directorswww.hmrc.gov.uk/nitables/ca44.pdf
http://www.hmrc.gov.uk/nic/http://www.hmrc.gov.uk/leaflets/ca72-2004.pdfhttp://www.hmrc.gov.uk/leaflets/ca02.pdfhttp://www.hmrc.gov.uk/leaflets/ca07pdfhttp://www.hmrc.gov.uk/pdfs/ir56.pdfhttp://www.hmrc.gov.uk/leaflets/ca08.pdfhttp://www.hmrc.gov.uk/guidance/cwg2.pdfhttp://www.hmrc.gov.uk/nitables/ca44.pdfhttp://www.hmrc.gov.uk/nitables/ca44.pdfhttp://www.hmrc.gov.uk/guidance/cwg2.pdfhttp://www.hmrc.gov.uk/leaflets/ca08.pdfhttp://www.hmrc.gov.uk/pdfs/ir56.pdfhttp://www.hmrc.gov.uk/leaflets/ca07pdfhttp://www.hmrc.gov.uk/leaflets/ca02.pdfhttp://www.hmrc.gov.uk/leaflets/ca72-2004.pdfhttp://www.hmrc.gov.uk/nic/


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What if Im sick?

If you are self-employed thenyou dont have to pay yourClass 2 contributions for anycomplete week that you arereceiving Incapacity Benefit,Maternity Allowance or benefitsrelating to industrial injuries.

Will my entitlement to future

benefits be at risk if I do not

pay Class 2 National Insurance?

Yes, your entitlement to certainbenefits may be affected.

The Inland Revenue oftenmakes up the shortfallby using National InsuranceCredits. For example, you

can get credits if you areentitled to Incapacity Benefit,Maternity or Invalid CareAllowance. You also getcredits if you are receivingthe Working Tax Credit.

If you are self-employed andyou dont get credits, you mustpay Class 2 NICs to safeguardyour benefits for the future.If you have an SEE certificatethen you wont receive credits but you can still pay Class 2NICs on a voluntary basis to

improve your benefit position.Special note: if you are anemployee and the creditsdont apply, you can top upyour contributions by payingvoluntary Class 3 NICs.

What if I have more than

one job?

If you work for an employeras well as being self-employed,

and you think that you willbe paying too much in NICsoverall, then you can postpone(or defer) your Class 2 andClass 4 NICs until the end ofthe tax year.

You can apply for a defermentusing leaflet CA72 seecontact information. However,if you do end up paying too

much, well send you a refund.

What if I dont earn much?

There are thresholds for Class1 and Class 4 NICs. And forClass 2 National Insurance,you can apply for a SmallEarnings Exception (SEE) ifyour self-employed earningsare or you expect them

to be less than the currentlimit. Visit the website atwww.hmrc.gov.uk/rates/nic.htm

for details ofthe current threshold.

You can apply for an SEEcertificate using leaflet CA02 see contact information. Thecertificate will last for a setnumber of years or until you

tell us to cancel it. However,if Class 2 is all you pay, youmight want to think aboutthe risks to your futurebenefits before applying foran exception see the sectionon benefits opposite.

If you do not apply for anSEE, you must pay Class 2contributions from the startof your self-employment. Youcan always claim a refund ifyou find out later on that yourearnings are low. However,you must make your claim not

later than 31 January followingthe end of the tax year.

Can I pay too much National

Insurance?

Yes, it is possible. There areupper thresholds as well aslower ones, and once yourearnings reach a certain levelthen your contributions overand above that threshold are

greatly reduced. However,there is still a risk of youpaying too much NationalInsurance. For example, youmight have more than onejob see opposite.

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http://www.hmrc.gov.uk/rates/nic.htmhttp://www.hmrc.gov.uk/rates/nic.htm


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05Allowancesand reliefs

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Capital allowances are taxreliefs on business equipment,like computers, cars, toolsor furniture, that you intendto keep. In your first yearof business, there are someextra enhancements see

www.hmrc.gov.uk/capital_allowances/eca-guidance.htm

Computer loan tax reliefisfor employers. With this relief,you do not pay NationalInsurance contributions on thevalue of any computer, worthup to 2,500, that you lendto an employee.

Research and developmenttax reliefs are for small andmedium-sized companiesthat invest in research anddevelopment.

Direct investment incentivesare schemes offering taxincentives for investors.

There are four types ofallowances that might beuseful to your business.

Research and development tax credits websitewww.hmrc.gov.uk/randd/index.htm

Helpsheet IR026 Capital allowances

www.hmrc.gov.uk/pdfs/1998_99/helpsheets/ir206.pdfLeaflet IR137 The Enterprise Investment Schemewww.hmrc.gov.uk/pdfs/ir137.pdf

Leaflet IR169 Venture Capital Trustswww.hmrc.gov.uk/pdfs/ir169.pdf

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http://www.hmrc.gov.uk/capital_allowances/eca-guidance.htmhttp://www.hmrc.gov.uk/randd/index.htmhttp://www.hmrc.gov.uk/pdfs/1998_99/helpsheets/ir206.pdfhttp://www.hmrc.gov.uk/pdfs/ir137.pdfhttp://www.hmrc.gov.uk/pdfs/ir169.pdfhttp://www.hmrc.gov.uk/pdfs/ir169.pdfhttp://www.hmrc.gov.uk/pdfs/ir169.pdfhttp://www.hmrc.gov.uk/pdfs/ir169.pdfhttp://www.hmrc.gov.uk/pdfs/ir137.pdfhttp://www.hmrc.gov.uk/pdfs/1998_99/helpsheets/ir206.pdfhttp://www.hmrc.gov.uk/randd/index.htmhttp://www.hmrc.gov.uk/capital_allowances/eca-guidance.htm


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06Tax credits

Tax credits have been around


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There are two tax credits:the Working Tax Creditand the Child Tax Credit.

The Working Tax Creditsupports people on lowincomes by topping up theirearnings. Theres extra moneyavailable for workers with adisability, plus support forapproved childcare costs.

You need to be at least 16 toclaim the Working Tax Credit.

If you are responsible for achild, or you have a disability,you may qualify if you workat least 16 hours a week.

If you are not responsiblefor a child and you dont havea disability, you must be atleast 25 and work 30 hoursa week or more.

If you are 50 or over, andyou are returning to workafter at least 6 months onbenefits (such as IncomeSupport, Incapacity Benefit

or Jobseekers Allowance)you may be able to claimthe Working Tax Credit ifyou work 16 hours a weekor more.

The Child Tax Credit is forpeople with children under16 and those with childrenaged between 16 and 18 whoare in full-time, non-advancededucation*.

In either case, the amount wepay is based on your individualcircumstances and householdincome.

To claim tax credits, you caneither complete the claimform online using the taxcredits website, or you canorder a paper form using theHelpline see contactinformation opposite.

We recommend using theonline service because you can:

check that you qualify for taxcredits before making a claim

use the service to tell us aboutany changes in yourcircumstances and to renewyour award

*Non-advanced education = educationat a school, college or similar upto and including GCSE, A Level and

Scottish Certificate of Education

Tax credits have been aroundfor quite a while but peopledont always realise that theyare entitled to them.

Tax credits websitewww.taxcredits.hmrc.gov.uk

Tax credits helpline:

0845 300 3900 (England, Scotland and Wales)0845 603 2000 (Northern Ireland)

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07Employingother people

As an employer you need to Just visit the employers websiteIf you are going to employ


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As an employer, you need tothink about your employeestax and National Insurancecontributions, which will becoming out of their wages. Youwill also be paying employer scontributions on top of theirs.And then there are the legalissues of employees rights,working hours and theNational Minimum Wage.

It sounds daunting at first, butwe have a special departmentready and waiting to help you.Our online services offerplenty of support and manyemployers are now filing taxreturns and sorting out much

of their paperwork online.

Just visit the employer s websiteatwww.hmrc.gov.uk/employers to get thingsmoving. Well send you theNew Employers Starter Pack.Theres a CD-ROM that takesyou through payroll work aswell as a number of otherproducts designed to helpnew employers.

If you are going to employother people then it helpsto get everything sortedout well in advance.

The employers websitewww.hmrc.gov.uk/employers/

New Employers Helpline0845 607 0143

National Minimum Wage Act information line0845 600 0678

Theres also general information available through:

England: Business Link0845 600 9006www.businesslink.gov.uk

Wales: Business Eye08457 969 798www.businesseye.org.uk

Scotland (Lowlands): Small Business Gateway0845 609 6611www.bgateway.com

Scotland (Highlands): Highlands and IslandsEnterprise Information Source01463 715 400www.hie.co.uk

Northern Ireland: Invest NI028 9023 9090www.investni.com

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http://www.hmrc.gov.uk/employers/http://www.hmrc.gov.uk/employers/http://www.hmrc.gov.uk/employers/http://www.hmrc.gov.uk/employers/http://www.hmrc.gov.uk/employers/http://www.businesslink.gov.uk/http://www.businesseye.org.uk/http://bgateway.com/http://www.hie.co.uk/http://www.investni.com/http://www.hmrc.gov.uk/employers/http://www.investni.com/http://www.hie.co.uk/http://bgateway.com/http://www.businesseye.org.uk/http://www.businesslink.gov.uk/http://www.hmrc.gov.uk/employers/


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08Importingand exporting

This will involve some extra Theres plenty of helpIf you are buying products


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paperwork for your business.For example, you must declareall commercial goods imports or exports to HMCustoms & Excise and pay anyduties or VAT due.

p y pavailable, includinginformation on how to dealwith customs frontiers andhow to make the best useof any duty relief schemesand simplified proceduresthat might be available.

y y g pfrom suppliers outside the EC,or selling to customers outsidethe EC, you are engaged inInternational Trade: importing

and exporting.

Customs National Advice Service (NAS)0845 010 9000

HMCE websitewww.hmrc.gov.uk

Click the Import & Export tab for the Starter Packfor Importers and Expor ters: Breaking Down the Barriers

International Trade Business & Education & Support Teams(BESTs)Contact the NAS for details. BESTs help businesses complywith their legal obligations. They provide technical seminarsand workshops on importing and exporting

UK Trade Info websitewww.uktradeinfo.comA website with up-to-date information on trade data

Small Business Servicewww.sbs.gov.ukHelps small businesses exploit new technologies, secure finance,and become more efficient, competitive and profitable. Theydeliver a lot of services through the Business Link network

Business Linkwww.businesslink.gov.ukProviding straightforward business information and givingaccess to a wide network of business support organisations

UK Trade & Investmentwww.uktradeinvest.gov.uk

Helps UK companies achieve their export potential, with expertadvice for businesses exporting for the first time or expandinginto new markets

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http://www.hmrc.gov.uk/http://www.uktradeinfo.com/http://www.sbs.gov.uk/http://www.businesslink.gov.uk/http://www.uktradeinvest.gov.uk/http://www.uktradeinvest.gov.uk/http://www.businesslink.gov.uk/http://www.sbs.gov.uk/http://www.uktradeinfo.com/http://www.hmrc.gov.uk/


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Keeping recordsand controllingfinance

It also helps you work outh fi bl b i

Keeping bank statements andb ildi i b k i i l

Keeping appropriate records,


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how profitable your businesshas become.

Without proper records, youcould end up paying thewrong amount of tax eithernot enough, which incurspenalties, or too much,

which damages your business.Record keeping is a legalrequirement and SelfAssessment relies on it. Youare responsible for the entriesyou make on your tax return,and if we have any queriesabout them, you will needto refer back to your records.

What kind of records should

I keep?

As a rule, keep anything thatwill help you, or youraccountant, fill in the annualSelf Assessment tax return.If you have purchasedsomething for your business,keep the receipt so that youcan deduct it from your grossearnings. If you have issued

an invoice, keep a copy.

building society books is vital,especially if you dont havea separate business account.You should be able to showclearly whats personal andwhats business. And if youdeal in cash, you will needtill receipts and a record book

of some description to keeptrack of it all.

Also, think about property if you are using part of yourhome for business then youshould keep copies of theheating bills so that you canwork out the amount spentin relation to your business.

Details of employees wagesare important too seeSection 7: Employing otherpeople.

particularly where money isconcerned, is vital for workingout how much you haveearned and how much you

have spent during the courseof the tax year.

Leaflet SA/BK4 Self Assessment: A general guide to keeping recordswww.hmrc.gov.uk/pdfs/sabk4.pdf

How long should I keep

records?

Are computer records OK?If a document started life on

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records?You should keep recordsdating back at least five yearsfrom your last Self Assessmenttax return. Even though youwill probably only need themost recent years informationto complete the form, older

records are useful forresolving queries, workingout long-term profits andkeeping track of spending.

If a document started life onpaper, like a bank statementor a dividend voucher, youshould always keep hold of theoriginal, even if you have sincetransferred it to a computer.If you have records that existonly on computer, such as

correspondence sent via emailor posted on websites, thenits sufficient to save a copy onthe computer itself. However,printing things out can oftenbe a more reliable system or at least a viable backup.

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Gettingmore help

Additional help from the local

Business Support Teams

Special help for small businesses

The Small Business ServiceIf you need a local source ofd i h t t t


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Business Support Teams

If you need a local source ofadvice, why not contact oneof our nationwide BusinessSupport Teams? They can talkto you about keeping records,filling in tax returns or payingyour National Insurance,

either online or on paper.Business Support Teams alsoprovide free local workshopsfor people starting out ontheir own, where experiencedadvisers walk you throughpractical examples of real-lifebusiness situations.

The Small Business Service(SBS) offers advice onplanning for the futureof your business. ContactBusiness Link, details opposite.

Help with computers and IT

The Governments Achieving

Best Practice in Your Businessprogramme helps smallbusinesses use modern IT.Theres practical adviceavailable, as well as booklets,CD-ROMs and an e-commerceresource centre. See contactinformation opposite.

advice, why not contact oneof our nationwide BusinessSupport Teams?

Business Support Teamswww.hmrc.gov.uk/bst/

Business Linkwww.businesslink.gov.uk

0845 600 9006

Governments Achieving Best Practice in Your Business programmewww.dti.gov.uk/bestpractice0845 715 2000

Helpful phone numbers, addresses and websitesGetting things done online

Throughout this guide you will
http://www.hmrc.gov.uk/bst/http://www.businesslink.gov.uk/http://www.dti.gov.uk/bestpracticehttp://www.dti.gov.uk/bestpracticehttp://www.businesslink.gov.uk/http://www.hmrc.gov.uk/bst/


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Newly Self-Employedwww.hmrc.gov.uk/startingup/

Helpline for the Newly Self-Employed08459 15 4515

Self Assessmentwww.hmrc.gov.uk/startingup/


National Insurancewww.hmrc.gov.uk/nic/


Companies House0870 33 33 636 (England, Wales & Scotland)0845 604 8888 (Northern Ireland)

Construction Industry Scheme websitewww.hmrc.gov.uk/cis/

Contractors Helpline0845 733 55 88

Subcontractors Helpline0845 300 05 81



Self Assessment Orderline0845 9000 404

Throughout this guide you willhave noticed many referencesto websites and onlinefacilities. Controlling yourbusiness online has neverbeen easier, and theres arange of different services onoffer from the Inland Revenue

to help you get started.

These include help for:

individuals and employees employers businesses and corporations agents and tax practitioners

Visit the Inland Revenueswebsite atwww.hmrc.gov.ukfor more information.

Scotland (Lowlands): Small Business Gateway0845 609 6611

VAT informationwww.hmrc.gov.uk
http://www.hmrc.gov.uk/startingup/http://www.hmrc.gov.uk/startingup/http://www.hmrc.gov.uk/nic/http://www.hmrc.gov.uk/cis/http://www.hmrc.gov.uk/sa/http://www.hmrc.gov.uk/sa/http://www.hmrc.gov.uk/home.htmhttp://www.hmrc.gov.uk/home.htmhttp://www.hmrc.gov.uk/home.htmhttp://www.hmrc.gov.uk/sa/http://www.hmrc.gov.uk/cis/http://www.hmrc.gov.uk/nic/http://www.hmrc.gov.uk/startingup/http://www.hmrc.gov.uk/startingup/http://www.hmrc.gov.uk/home.htmhttp://www.hmrc.gov.uk/home.htmhttp://www.hmrc.gov.uk/home.htmhttp://www.hmrc.gov.uk/home.htm


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www.bgateway.com

Scotland (Highlands): Highlands and IslandsEnterprise Information Source01463 715 400www.hie.co.uk

Northern Ireland: Invest NI028 9023 9090

www.investni.com

Customs National Advice Service (NAS)0845 010 9000

HMRC websitewww.hmrc.gov.uk

UK Trade Info websitewww.uktradeinfo.com

Small Business Servicewww.sbs.gov.uk

Business Linkwww.businesslink.gov.uk

UK Trade & Investmentwww.uktradeinvest.gov.uk

Business Support Teamswww.hmrc.gov.uk/bst/

Business Linkwww.businesslink.gov.uk0845 600 9006

Governments Achieving Best Practicein Your Business programmewww.dti.gov.uk/bestpractice0845 715 2000

g

VAT National Advice Service0845 010 9000

National Insurance Contributions websitewww.hmrc.gov.uk/nic


Deferment Services Helpline0845 915 71 41

Research and development tax credits websitewww.hmrc.gov.uk/randd/index.htm

Tax credits websitewww.taxcredits.hmrc.gov.uk

Tax credits helpline0845 300 3900 (England, Scotland and Wales)0845 603 2000 (Northern Ireland)

The employers websitewww.hmrc.gov.uk/employers

New Employers Helpline0845 60 70 143

National Minimum Wage Act information line0845 6000 678

England: Business Link0845 600 9006www.businesslink.gov.uk

Wales: Business Eye

08457 969 798www.businesseye.org.uk
http://www.bgateway.com/http://www.hie.co.uk/http://www.investni.com/http://www.hmrc.gov.uk/http://www.uktradeinfo.com/http://www.sbs.gov.uk/http://www.businesslink.gov.uk/http://www.uktradeinvest.gov.uk/http://www.hmrc.gov.uk/bst/http://www.businesslink.gov.uk/http://www.dti.gov.uk/bestpracticehttp://www.hmrc.gov.uk/home.htmhttp://www.hmrc.gov.uk/home.htmhttp://www.hmrc.gov.uk/nichttp://www.hmrc.gov.uk/nichttp://www.hmrc.gov.uk/nichttp://hmrc.gov.uk/randd/index.htmhttp://hmrc.gov.uk/randd/index.htmhttp://hmrc.gov.uk/randd/index.htmhttp://www.taxcredits.hmrc.gov.uk/http://www.taxcredits.hmrc.gov.uk/http://www.taxcredits.hmrc.gov.uk/http://www.hmrc.gov.uk/employershttp://www.hmrc.gov.uk/employershttp://www.hmrc.gov.uk/employershttp://www.businesslink.gov.uk/http://www.businesseye.org.uk/http://www.businesseye.org.uk/http://www.businesslink.gov.uk/http://www.hmrc.gov.uk/employershttp://www.taxcredits.hmrc.gov.uk/http://hmrc.gov.uk/randd/index.htmhttp://www.hmrc.gov.uk/nichttp://www.hmrc.gov.uk/home.htmhttp://www.hmrc.gov.uk/bst/http://www.dti.gov.uk/bestpracticehttp://www.businesslink.gov.uk/http://www.uktradeinvest.gov.uk/http://www.businesslink.gov.uk/http://www.sbs.gov.uk/http://www.uktradeinfo.com/http://www.hmrc.gov.uk/http://www.investni.com/http://www.hie.co.uk/http://www.bgateway.com/


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Working for Yourself - The Guide

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