enjoyCSS.points["14mJ_0"] = {"0":{"transform":{"perspective":{"z":"0"},"perspective-origin":{"z":"0_%","y":"50_%","x":"50_%"},"origin":{"z":"0_%","y":"50_%","x":"50_%"},"skew":{"z":"0_deg","y":"0_deg","x":"0_deg"},"translate":{"z":"0_px","y":"0_px","x":"0_px"},"scale":{"z":"1","y":"1","x":"1"},"rotate":{"z":"0_deg","y":"0_deg","x":"0_deg"}},"transition":{"points":[]},"background":{"points":[{"color":"#ffffff","type":"color","_":"e908390825550"}]},"box-shadow":{"points":[{"type":"outset","x":"1_px","y":"1_px","blur":"1_px","spread":"0_px","color":"rgba(0,0,0,0.3)","_":"e1388786765637cxQx"}]},"border-radius":{"bottom":{"right":{"horizontal":"0_px","vertical":"-"},"left":{"horizontal":"0_px","vertical":"-"}},"top":{"right":{"horizontal":"0_px","vertical":"-"},"left":{"horizontal":"0_px","vertical":"-"}}},"border":{"left":{"style":"solid","color":"rgba(0,0,0,1)","width":"0_px"},"bottom":{"style":"solid","color":"rgba(0,0,0,1)","width":"0_px"},"right":{"style":"solid","color":"rgba(0,0,0,1)","width":"0_px"},"top":{"style":"solid","color":"rgba(0,0,0,1)","width":"0_px"}},"padding":{"left":"20_px","bottom":"20_px","right":"20_px","top":"20_px"},"margin":{"left":"0_px","bottom":"0_px","right":"0_px","top":"0_px"},"positioning":{"left":"auto","bottom":"auto","right":"auto","top":"auto"},"text-shadow":{"points":[{"_":"e1388786512083kiHl","text_color":"black","color":"rgba(0,0,0,0.2)","blur":"1_px","y":"1_px","x":"1_px"}]},"text":{"white-space":"normal","word-spacing":"0_px","letter-spacing":"0_px","text-overflow":"ellipsis","text-indent":"0_px","text-align":"center","text-transform":"none","text-decoration":"none","font-variant":"normal","font-style":"normal","font-weight":"normal","color":"#BB0000","line-height":"1","font-size":"20_px","font-family":{"family":"Trebuchet MS","type":"defaults"}},"cursor":"default","overflow":"hidden","box-sizing":"content-box","position":"static","z-index":"auto","float":"none","display":"block","height":"auto","width":"14_px","__state_pseudo":"","__state_name":"normal"},"__settings":{"location_hash":"","nodeTypeStates":{"button":{"hover":false},"block":{"hover":false},"input":{"hover":false}},"background":{"color":"rgba(255,255,255,1)","type":"color"},"hideDefault":true,"selector":".enjoy-css","className":"enjoy-css","nodeType":"block","text":"HMRC: For Sole traders\n\nAt the end of the tax year, send in your Self Assessment tax return as usual.\n\nWe will do this electronically.\n\nYou should record:\nThe full amounts on your invoices as income [and] any deductions contractors have made in the ‘CIS deductions’ field\n\nHold on! What about your allowances expenses – not those expenses the contractor claimed, but those you incurred personally.  You are entitled to deduct all expenses you ‘wholly and exclusively’ incur in your trade. We make sure we claim your full entitlement to expenses, thereby maximising your tax repayment. \n\nHM Revenue and Customs (HMRC) will work out your tax and National Insurance bill and take off any deductions made by contractors.\n\nNo, no, no. We will work out your tax and NIC and take off any deductions made by contractors. This is important We will ensure that all taxable income has been disclosed and that all allowable expenses have been claimed.\n\nIf you still owe tax after this, you’ll need to pay it by 31 January following the end of the tax year.\n\nOh, c’mon on – really? Look, technically this is true but it rarely happens. If your income is so high that you do not receive a repayment every year, you should be trading through a limited company.\n\nIf you’re due a tax refund, HMRC will pay the money back.\n\nYes, but don’t think the Tax Man will be in a hurry to pay you. For so many cases the repayment sits on the trader’s HMRC tax account until chased or is held up in security. We start chasing 3 days after submission, or we argue your case through security or enquiry at no cost to you."}}