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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.
Businesses that have been affected by the COVID-19 pandemic and are seeking to make use of the VAT deferral have been urged to cancel their direct debits 'as soon as they can'.
HMRC has published guidance on recognising genuine contact from the tax authority during the COVID-19 pandemic.
On the 26 March, Chancellor Rishi Sunak announced a scheme to help self-employed workers who have been hit by the COVID-19 crisis.