This section covers the tax rules for self-employed individuals, or "sole traders".  These are people who trade on their own through an unincorporated business.

These rules also apply to partners in partnerships, but partnership law is a separate issue, and partnerships can have different treatment when it comes to taxing profits and losses.

Want to save tax but reduce tax risk?  In this section you have a series of tax planning guides and compliance checklists.  

Different tax rules apply for different types of expense. These guides summarise the rules, advise you on planning points and tax-traps and with worked examples illustrate what you can and can't claim.

Looking at special rules and what expenses can different trades, professions and vocations claim.

Making Tax Digital: HMRC's plans to introduce five tax returns per year for the self employed and landlords from April 2018.