Self Assessment Q&A on 18th January » 2016/7 SA Tax submission - separation of SA as employee and Co. Director » Go to message
Hi there. To answer the full question, because you meet the self assessment criteria for 16/17 due to setting up your business and assuming you are the director. Any and all income must be entered on the tax return for 16/17. This would also include the P11D details which you would need to find out if you don't have them and the pay & tax details for any employments during the year must be submitted as well.
Self Assessment Q&A on 12th January » Tax deducted by local council on election earnings » Go to message
Hi Peter, If this is the same situation as the other post this type of income would be classed as PAYE as it is taxed at source. Therefore, when it asks you if you have any employments on the return you would select yes. After this, when filling out the return, you can enter the pay and tax details for this employment and any over-payment of tax will be refunded to you once the calculation has been completed.
Self Assessment Q&A on 12th January » Income from several sources » Go to message
Hi Peter, You would definitely register the new business but keep the old one as a source until there is no further income from it. At that point, under the self employment section on the return you would enter the end date for the old business to be removed. So you would have two sources of self employment income until the old one has finished.
Self Assessment Q&A on 12th January » Income from several sources » Go to message
Hi there, no you wouldn't have to register the other income as separate businesses. When you are filling out your return online, in section 3 "Tailor your return" there will be a question asking if you have "Any other UK income", if you select yes for this it will give you a section on the return to include any freelance, royalty income etc.
Self Assessment Q&A on 5th January » Registering for Self-Assessment » Go to message
When you register for self assessment during the tax year you will be given a 3 month grace period to submit your return. If you registered yesterday we would be expecting your 16/17 return to be submitted by April. The fastest way to do this is submitting your return online which you can register for here: https://www.gov.uk/log-in-file-self-assessment-tax-return
Self Assessment Q&A on 5th January » How do I re-register for self-employment » Go to message
Hi there, if you have previously been self-employed and still have your UTR number visit the link below where you can re-register for self-assessment. I have also attached a link that gives you any additional guidance you may need.

www.gov.uk/set-up-sole-trader
www.gov.uk/working-for-yourself
Self Assessment Q&A on 5th January » Claiming expenses for assets (tools and equipment) » Go to message
Hi there, any expenses made during trading can be claimed in full if they meet the criteria as an expense to the business. For pre-trading expenses I have attached a link that will give you an overview of how it works and an example.

https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim60660
Self Assessment Q&A on 5th January » Allowable Pre-trading expenses » Go to message
Hi there, there may be a few differences between trading and pre-trading expenses, all of which can be found on the link below. This outlines what pre-trading expenses can be claimed and also gives an example.

The link is: https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim60660
Self Assessment Q&A on 5th January » Not Self-Employed » Go to message
Hi Lenuta, if you weren't self employed in the 16/17 tax year and don't meet any other criteria you will have to notify us of this to stop any penalties being put on your account. As stated above, if you follow the link you will be able to check if a tax return is required and if not there will be guidance after the process to advise you on how to withdraw from self-assessment.

Here is the link: https://www.gov.uk/check-if-you-need-a-tax-return
Self Assessment Q&A on 5th January » Self Employed and claiming Business Expenses » Go to message
Hi there. These expenses would be put on your tax return under the self employed section. I have attached a few links for you to look at regarding the expenses allowable for working at home. there is also a link that will help you calculate your business mileage and this can be put on the same section as your home expenses.

https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim47820
https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim75010
https://www.gov.uk/simpler-income-tax-simplified-expenses
Self Assessment Q&A on 5th January » Company Vehicles and claiming AIA » Go to message
Hi there. As long as you can work out the AIA for the year (i have attached a link below to give more information on this) you would submit this under the self-employment section of the return under capital allowances.

The link for AIA is: https://www.gov.uk/government/publications/capital-allowances-and-balancing-charges-hs252-self-assessment-helpsheet/hs252-capital-allowances-and-balancing-charges

Please scroll down to the section with heading "balancing charge"
Self Assessment Q&A on 5th January » Cost of Fuel » Go to message
Hi there. In order for us to answer this query we may need more information. Do you mean mileage expense for fuel costs? Last year it was £0.45 per mile and has remained the same this year.
Self Assessment Q&A on 5th January » Linking my SA Account and my Personal Tax Account » Go to message
Hi there, the process we would use for this is to go to the sign in page for personal tax account on the gov.uk website. Once it asks you for your User ID and Password this is where you would enter your self-assessment credentials. Once this has been completed the accounts should automatically link after you have answered the relevant security questions.
Self Assessment Q&A on 5th January » Property in Italy/ Renting a studio » Go to message
Hi there. Given the information provided I couldn't comment fully on the situation at hand. In terms of the property that you have purchased, if you are resident in the UK, the only expenses you could claim towards this would be estate agent/solicitor costs and/or improvement costs. Improvement costs would only be eligible if the improvement made wasn't already part of the property e.g. installation of a central heating system.

For your second query I would point you towards the links below which give detailed information regarding working from home or in your case a studio that you are renting.

https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim47820
https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim75010
Self Assessment Q&A on 5th January » Directors personal car and business mileage » Go to message
Hi there. Depending on the circumstances. If someone were to receive a benefit from their company to cover travel costs this amount would be taxable and would therefore be submitted on the tax return under benefits from said employer. On the other hand if nothing or only part of their mileage is covered by their employer they can claim all of or the remainder of the expenses under the expenses section of the employment.

More information can be found here: https://www.gov.uk/expenses-and-benefits-business-travel-mileage