Self employed and Employed

I am currently looking at being employed as freelance worker but may also take on work that is contracted and paid through an employer. How do I register as being asked for a UTR number for the freelance work.

Hi 2020Lotus,

Please refer to Set up as self-employed (a 'sole trader'): step by step

Thank you.

Hi. I'm asking on behalf of my wife. She works as an employee and self-employed. She receives mileage from regular work, but they do not pay the full amount se we need to setup Self Assessment account to reclaim the difference. For her self-employed work she also does mileage and we need to claim these as expenses. Can she do both from same self assessment account, and how?

Hi,

Yes. When filing in the return, she will need to tailor the return to show that she has both PAYE and Self Employment income. The sources of income and expenses will be claimed under the relevant source.

Thank you.

Hi My wife is employed and self employed, on the self assesment under the paye section it asks if she has received any extra work benefits, which she has £1000 in private health insurance. Why do i need to report this on the self assessment, wouldnt the company accountant have reported this bonus to hmrc already? How else would this extra income have been reported if she wasnt filing a self assessment?

Hi,

The tax return is a declaration of all your taxable income to ensure the correct tax is paid and she needs to declare the PAYE income along with her self employment. If only employed PAYE, then all tax would be collected throughout the year based on the tax code.

Thank you.

Hello, Is it actually worth taking on a worthy role in my spare time. Im a higher tax payer and looking to do Medic responder job in spare time. I have been on the calculator and it seems if i earn 6000 in one year i will take home about 1800! Although the job is worthy and eventually I will switch over to do it full time it does not seem worth it. And NI contributios? I am fully paid up, anx do not require any state help in the future other than what i have rightfully fully accrued. 

Name removed admin 

Hi,
HMRC cannot advise you on whether to take this on or not as this relates to financial advise which we are not authorised to give.
Thank you.

Hi I m confused whether I m self employed or under employment. I m uk tax resident. I was employed by a company to provide exam invigilation to a school. We have no contract. They sent out the dates and I put on my availability. Then they assign the date for me with their decision. I was paid weekly basis. Concurrently this is my only job. It take me 4 to 20 hours weekly depends (weekly pay 40 to250 pounds depends) They paid me without any tax deduction. I have no staff benefit and pension with this company. This seasonal job gave me 1100 pounds income annually. What will be my employment status? I understand that I should report self assessment anyway, but there is other issues related to NI etc. So may I clarify my employment status? Am I employed or selfcemployed？ Thanks

Hi, I am self-employed, I have been made aware that the tax rules are changing to ensure the tax year for everybody is April to March; I am currently December to November. To bring me into line my accountant asked for my details for December 23 to March 24 so that my tax can be worked out. This means that 16 months of earnings has been calculated. I have now been told that my payment in advance will increase due to the extra earnings for the 4 months however, I will not earn 16 months worth of earnings in 12 months, in fact due to projected earnings for December 2024 to March 2025, I will probably not earn as much in this tax year as I did in the previous 12 months. I would if possible like to pay off the extra tax for the added 4 months on my 2 payments due to HMRC but not increase my payment in advance as it will be over inflated, is this possible? and if so how do I do this. Thank you in anticipation of your response.

Hi Sam,
You should register for self employment as a sole trader to declare this income. While it will most likely not be liable for any tax or National Insurance, it it is not 'taxed at source' by the employer, and exceeds the rrading allowance of £1000. You can register for self employment as a sole trader here:
What a sole trader is
Thank you.

Thanks for your clear explanation. Just 1 final question to clarify. As a exam inviligator with no other expenses. i should complted SA 103S. Box 1: write as Exam inviligator Leave company name, postcode blank as n/a to me. Box 9: enter total salary as turnovr. Box 10.1: enter 1000 for trade income allowance. Box 11 to 20 : all 0 Box 27 -30 :How to complete??? (As I only has salary as my trade income) Box 36, 37: if I only got £2000 income and not opt to contribute class2 NI - leave it blank Box 38: enter 0 I hope it will not be annoying to you. But i am confused with the terms even after go through the guideline. So I need your expert clarification. Thanks a lot

Hi Robert Johnson,
There is a section within the return to spread the excess over the next 5 years. You can see information here:
Report profit for 2023 to 2024
Thank you.

Hi, I urgently need an assistance regarding a situation and an incorrectly completed form. On the HMRC website, I submitted a form to cease my self-employed work from 07/03/2024, but this date was incorrect; it should have been 07/04/2024. This is the first correction I need to make. I intended to share my plan to cease self-employment for the 2024-2025 year with you, but because I entered March instead of April, I am now unable to submit my 2023-2024 tax return. My account has been suspended as a result. During that period, I was working as an employee at a company, but shortly after ending my self-employment status, the company reduced my working days and relocated me to a very distant branch. About two months later, due to reduced earnings, I resumed self-employment on a very limited basis. Five months after that, the commute of 3.5 hours per day became unsustainable, and I eventually left the company entirely. Recently, when I logged into the HMRC site to pay my taxes, I discovered that my account had been fully closed. Now I would like to reopen my account so I can pay my taxes and continue working as self-employed. Additionally, I would like to confirm whether my UTR number is still active. I would greatly appreciate any guidance on what steps I need to take. Kind regards

Hi Sbesba,
If your Self Assessment record was closed you would need to register again to reopen your record to allow you to submit any further tax return and Employment pages.
For more information re Self Assessment and a link to web chat can be found here:
Self Assessment: general enquiries, 
Thank you.

Hi Sam,
If you claim the trading income allowance, box 10.1, you cannot claim any expenses. Boxes 27 - 30, you complete as appropriate.  
Class 2 and class 4 National Insurance contributions (NIC) is charged on self employment net profits. They are compulsory when the net profit exceed a certain amount. You camn see guidance here:
Rates and allowances: National Insurance contributions  
When the net profit is below the NIC level, class 2 is the only one that can be paid voluntarily and this is done by ticking box 36. You would only need to tick box 37 if your net profit exceeded the class 4 nic level and you were exempt from paying it because you reached State Pension age on or before 6 April 2023, were aged under 16 on 6 April 2023 or were not resident in the UK for tax purposes during the 2023 to 2024 tax year.
Thank you.