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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.
27 Jan
HMRC has stated that more than three million taxpayers are yet to file their self assessment tax return despite the deadline looming.
24 Jan
HMRC has now published draft secondary legislation for the off-payroll working rules that are due to come into force in April this year.
23 Jan
Vengeful witches and pet hamsters feature in HMRC's list of imaginative excuses and expense claims, which has been published in the run up to the self assessment deadline.