Distinguish your role
The directory helps determine whether a person is self-employed or a platform worker. Partnership guidance distinguishes the responsibilities of precedent partners and individual partners. It also includes business cessation by foreigners and closure of partnerships, which require their own tax review.
Income, records and filing
Linked topics include pre-filled income, No-Filing Service or Direct Notice of Assessment where applicable, proper records, accounts, business-income calculations and allowable or disallowable expenses. Industry-specific pages include private-hire drivers and social-media influencers. The page also links to residency, personal reliefs, payment and voluntary disclosure.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official source ↗