Check business income and prefilled figures
Self-employment belongs under the trade section, not employment income. A filing notice still requires a return even where an intermediary has supplied income. Verify prefilled commission and add missing receipts. Keep five-year records rather than estimating earnings and expenses. Self-employed CPF relief is generally granted automatically from CPF Board information where its conditions are met, so the return does not require a separate amount merely because a contribution was made.
Avoid partnership omissions and duplicate claims
Self-employed partner remuneration belongs in partnership income, and the partner reports the allocated share rather than all partnership profits. Expenses already charged to partnership accounts cannot be claimed again in the individual return. Partner salary, bonus and CPF use their dedicated Form P fields rather than allowable business expenses. Individual and partnership returns remain separate duties. Partnership rent is reported through the partnership fields. The page’s prefill examples use YA 2025; apply the relevant year’s filing instructions to current returns.
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