Self-employment computation details (2022-23 and earlier)

Select this check box if the client has been unable to provide the income and expense figures which are necessary to arrive at their taxable profit for the currently selected tax year before the latest date for submission of their return.

Instead they must provide an estimate of their taxable profit, give a reason for why they could not provide the final figures and give a date by which they expect to be able to provide them. Personal Tax automatically ticks the box on the client's tax return which indicates that some figures are provisional. You should enter details about the reason and the date in the Additional information editor.

Select this check box if the client's trade is subject to special arrangements, which means that some parts of the Self-employment supplementary pages can be left blank. The particular trades are:

• Authors and artists
• Foster carers and adult carers
• Trades and professions wholly carried on abroad
• Farmers and market gardener

Further details about these trades and which sections of the Self-employment supplementary pages can be left blank can be found in the Notes on Self-employment.

Select to claim Trading income allowance against this self-employment, rather than making a deduction for expenses incurred.

Note: Expenses may not be claimed as a deduction against any self-employment or freelance income, if a claim for Trading income allowance is made.

If Claim Trading income allowance is selected, then any expenses used to arrive at Profit/loss for tax purposes must be added back. Where possible, the software will calculate this, but we strongly recommend that you review this figure and amend it where appropriate.

Note: This box will only be enabled if Claim trading allowance is selected.

Calculated as the lower of £1,000 and Receipts for trading allowance.

Note: This box will only be enabled if Claim trading allowance is selected.

The total amount of overlap relief or transitional overlap relief that has been brought forward from previous tax years is automatically calculated by Personal Tax. The number of Days which overlapped and the monetary equivalent are displayed. You can change the number of days and the amount of profit if you wish.

Note: Personal Tax cannot calculate and bring forward any overlap profit from an earlier tax year if no details have been entered for that year. You can either enter the required details to calculate the overlap profit or, if you already know the figure, enter it in this box.

The total adjustment that has been made for averaging. If the client carries on a farming or market gardening business or has a business type of creative artist, a special relief may be available under which they are able to average profits.. Personal Tax does not perform any calculations with regards to farmer's averaging.

Note: You can't claim an averaging adjustment if the cash basis has been used for any accounting period that forms the basis period for a tax year.

The amount of loss that the business made during the currently selected tax year which the client wants to offset against other income from the same year. The client must use up the losses to the extent to which they have taxable income. They cannot restrict the amount of losses so that sufficient income is left to make use of their personal allowances.

The amount entered may be restricted due to the Limit on income tax reliefs introduced by FA 2013. Where the restriction applies, the Tax calculation report will detail the reliefs and losses claimed and the amount offset against total income.

If the claim is restricted you can either:

• Enter the full amount available and amend the amount of losses brought forward in the subsequent tax year,

or

• Enter the restricted amount that can be claimed, as detailed in the calculation report. The amount of the loss to carry forward in the current tax year and the loss brought forward in the subsequent tax year will not require amendment.

Note: If you select the second option the amount that can be claimed may be revised if there are subsequent additions or changes to other amounts on the tax return and you may need to update the amount claimed.

The amount of loss that the client sustained in the same business in earlier tax years which they claimed to carry forward against later profits and have not already used.

You may need to amend this amount to reflect restrictions made to a prior year loss claim arising from the Limit on income tax reliefs introduced by FA 2013.

The gross amount of any losses that the client is claiming to offset against income of an earlier tax year.

For more information see Carry back trading losses.

The amount of loss sustained by the business during the currently selected tax year that the client is claiming to carry forward against later profits.

The claim must be made within five years of the filing date.

The total of the deductions made on account of tax from payments made to the client during the currently selected tax year. These are payments that the client has received under the Construction Industry Tax Deduction Scheme. This is used in the Self-employment supplementary pages. You must send the client's CIS forms to the HM Revenue & Customs with their tax return. They show the tax deductions that were made and are given by the contractors for whom the client worked. If the client cannot supply you with all the CISs, you must enter the following information in the Additional information editor:

• the dates and the amounts that they were paid.
• the tax deductions.
• the name and address of the contractor(s).

If the client has already claimed repayments of CIS deductions at some point during the currently selected tax year, you must still enter the total amount of deductions for the year. Send any outstanding CISs with the client's Return. You should enter the total amount of any repayment that has already been refunded in the Refunds data entry page.