tailieunhanh - Self­employment (full) notes

A little common sense and some research on the current market will go a long way to helping you price your car more effectively; check auction results and price guides for similar cars. If you’re unsure on pricing, you may want to hire a professional appraiser who specializes in collector vehicles. For a detailed list of appraisers, visit . You can also find apprais- ers through a web search or by looking through Hem- mings Motor News or other collector car publications. . | HM Revenue Customs Self-employment full notes Tax year 6 April 2011 to 5 April 2012 o Contacts Please phone the number printed on page TR 1 of your tax return the SA Helpline on 0845 9000 444 the SA Orderline on 0845 9000 404 for helpsheets or go to Contents Who should use the Self-employment full pages SEFN 1 Completing the Self-employment full pages SEFN 2 Business details SEFN 3 Other information SEFN 4 Value Added Tax VAT SEFN 5 Business income SEFN 6 Business expenses SEFN 6 Table of allowable expenses SEFN 8 Table of disallowable expenses SEFN 8 Tax allowances for vehicles and equipment capital allowances SEFN 9 Calculating your taxable profit or loss SEFN 15 Losses SEFN 19 CIS deductions and tax taken off SEFN 19 Balance sheet SEFN 19 Class 4 National Insurance contributions NICs SEFN 20 Who should use the Self-employment full pages Use the Self-employment full pages if your turnover was 73 000 or more or would have been if you had traded for a full year you have changed your accounting date your basis period - that is the self-employed period for which you are taxable - is not the same as your accounting period Basis periods are explained on page SEFN 16 and in Helpsheet 222 How to calculate your taxable profits. the results of your accounts made up to a date in the year to 5 April 2012 have been declared on a previous tax return you provide services under contracts for professional or other services and these contracts span your accounting date you are a practising barrister advocate in Scotland your business is carried on abroad you wish to claim Agricultural or Industrial Buildings Allowance or other capital allowances for items apart from equipment and machinery you wish to record an overlap period profit or claim overlap relief on change of accounting date or because your business has ceased. You can find information on overlap periods profit and overlap relief on page SEFN 17 and in Helpsheet 222 How to calculate your taxable profits.