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Posted 3 months ago by mlaura
Hello,
Could you please explain what counts as 'self-employment'?
Would small and occasional payments (book royalties, fees for reviewing grants, honoraria for lectures) count as self-employment for someone who has a main employer?
If not, should they be reported in the 'other income' section?
Many thanks!
Posted 3 months ago by HMRC Admin 13 Response
Hi mlaura
Please see guidance at Employment status: Self-employed and contractor
Thank you
 

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