Make a preliminary visit to the local tax office enquiry counter for their publications on income tax and national insurance contributions.
SA/Bk 3 Self assessment. A guide to keeping records for the self employed
IR 15(CIS) Construction Industry Tax Deduction Scheme CWL Starting your own business,
IR 40(CIS) Conditions for Getting a Sub-Contractor's Tax Certificate
NE1 PAYE for Employers (if you employ someone)
NE3 PAYE for new and small Employers
IR 56/N139 Employed or Self-Employed. A guide for tax and
National Insurance CA02 National Insurance contributions for self employed people with small earnings.
Remember, the onus is on the taxpayer, within three months, to notify the Inland Revenue that he is in business and failure to do so may result in the imposition of £100 penalty. Either send a letter or use the form provided at the back of the 'Starting your own business booklet'to the Inland Revenue National Insurance Contributions Office and they will inform your local tax office of the change in your employment status. Point of contact: telephone directory for address.
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