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The total value of all sales.
The cost of items purchased to sell.
The cost of wages.
The cost of all admin and any other costs.
The total value of all other income.
Note: These calculations are only for illustrative purposes and are not a substitute for professional advice.
The estimated tax gap for the 2020/21 tax year is 5.1% - the second lowest recorded percentage - and is unchanged from the previous year, according to the latest data from HMRC.
The UK government has announced plans to strengthen rules on 'buy now pay later' services, improving protection for users of the short-term credit.
UK inflation has risen to 9.1% in May from 9% in April as the cost-of-living crisis continues, according to the latest data from the Office of National Statistics (ONS).