HMRC Admin 10 Response

Hi
If you are using the cash basis, the payment of the royalties  would fall into the 24/25 tax year as it has not yet been paid.

Hi
Yes you would declare employment for the 1 month you were paid and can claim pension relief.

Hi
You have 4 years from the end of the tax year that the loss arises, to declare the losses.  If you are completing SA108, you would complete the section named "Losses and adjustments", page CG3.  In the online tax return, you will need to tick 'yes' to declare capital gain, when tailoring your tax return.  You would then declare what you want to do in the section "Losses and adjustments".

Hi
April to September and October to March is the UK tax year. Add both together and enter in your tax return for that year.

Hi
It would be box 1. You would enter the pension contribution plus the 20% tax relief. You would enter the amount of any one off payments box 1.1

Hi
H.M. Revenue and Customs
Self Assessment
BX9 1AS 

Hi
Tax is calculated using the arising basis.  If you receive interest from your loan in a tax year, you are the beneficial owner of the interst and you will need to declare it.

Hi
Yes.

Hi
Self employed and sole trader amount to the same thing.  You would choose self employed.

Hi
If you annual self employment income is below £1000, then you do not need to complete a tax return for self assessment purposes.  If you have to complete a tax return for other reasons and your annual self employment income is below £1000, then you do not need to declare this in your tax return.