Hi, in the past I have worked as a self-employed locum pharmacist in addition to my salaried NHS position. I have therefore declared my self-employed income (max c. £6000 pa) on my self-assessment tax return.
In the tax year that has just ended I have done no self-employed work, and in future the only such income I might ever need to declare would be from for example an honorarium for teaching at a conference or similar.
1. should I complete the online form stating that my self-employment has ended (even if there is a small chance I may need to declare occasional small payments in future)?
2. do I need to do anything wrt Making Tax Digital or any other new regulations for self-employed persons?