Guidance

HS222 How to calculate your taxable profits (2024)

Updated 11 April 2024

The following guidance includes calculations.

If you carry on a business (a trade, profession or vocation) you must work out your taxable profits, using either:

• cash basis accounting — you record income when you get it and expenses when you pay them
• traditional accounting (accruals basis) — you record income when you invoice your customers and expenses when you receive a bill

Read cash basis for information on cash basis accounting. You will find more information on traditional accounting further on in this guidance.

The way taxable profits are worked out for the tax year is changing. There are transitional rules for 2023 to 2024 which may affect your business. Read changes to reporting income from self employment and partnerships for information on what the new tax year basis is.

Receipts from self-employment and miscellaneous income of £1,000 or less are exempt from tax under the trading income allowance.

Individuals with total receipts of more than £1,000 can elect to calculate their profits by deducting the allowance instead of allowable business expenses (including capital allowances).

Read tax-free allowances on property and trading income for more information on the trading income allowance.

1. Records

You must keep records of your business transactions. Whatever accounting basis you use, your records must include all your:

• sales and takings (income)
• purchases and expenses

You will normally need other records too.

Some businesses use a flat rate (simplified expenses) instead of the actual expenses to work out business:

• costs for vehicles
• use of home or private use of business premises (not both)

Read business records if you’re self-employed for more information on records.

Read simplified expenses if you’re self-employed for more information on simplified expenses.

2. Accounting periods (periods of account)

Your accounting period is the period your accounts cover. If you’re a new business your accounting period starts on the date your business started. If you’re not a new business your accounting period starts on the day after the end of your previous accounting period. For example, if you made your accounts up to 5 April 2023, your new accounting period starts 6 April 2023.

Your accounting date is the last day of your accounting period. You choose your accounting date. Normally you make your accounts up to the same date each year.

If you’re a new business you may find your tax computation is easier if you choose 5 April as your accounting date as that is the end of the tax year, or 31 March, 1, 2, 3, or 4 April.

If you’re not a new business and you have previously chosen a date earlier than 31 March as your accounting date, you will be affected by the transitional rules for 2023 to 2024. Read changes to reporting income from self employment and partnerships for information on what the new tax year basis is.

3. Entering the cash basis

If you have an existing business and you are switching over from traditional accounting to the cash basis, you might have to make some one-off adjustments to work out your profit in this period. The table shows if you need to make an adjustment, and if so, how to make it.

When you need to make an adjustment	How to do the one-off adjustment
If your customers owed you money at your accounting date last year, and you paid tax on that amount in that tax year, and your customers have paid you in this accounting period.	Take away the amounts owed to you from your total cash basis turnover for this accounting period.
If you owed money to your suppliers at your accounting date last year, and you received tax relief on that amount in that tax year, but you did not pay your supplier until this accounting period.	Take away the amounts owed to your suppliers from your total cash basis expenses for this accounting period.
If you had a stock of items at your accounting date last year, but you did not get tax relief for the cost.	Add the cost of those items of stock to your cash basis expenses for this accounting period.
If you received money from your customers in your accounting period last year (for example, payments made in advance of work done) that you did not pay tax on.	Add the amounts that your customers paid you (but you were not taxed on) to your total cash basis turnover for this accounting period.
If you paid money in advance for certain items in your accounting period last year (for example, a subscription, or a deposit) that you did not get tax relief for.	Add the amounts that you paid to your suppliers (which you did not get tax relief for) to your total cash basis expenses for this accounting period.
If you paid in full for items of equipment (but not cars), and you had a balance of capital allowances (read capital allowances and balancing charges further on in this guidance for more information) still to claim on that equipment, at the end of your accounting period last year.	Add the balance of capital allowances you can still claim to your total cash basis expenses for this accounting period.
If you partly paid for items of equipment (for example, by instalments) by the end of your accounting period last year, but you had claimed a different amount.	If the amount you partly paid was more than the capital allowances claimed, we treat the difference as an expense (increasing your total cash basis expenses) as a transitional adjustment for this accounting period. If the amount you partly paid was less than the capital allowances claimed, we treat the difference as turnover (increasing your total cash basis turnover) as a transitional adjustment for this accounting period.

There are examples of how the adjustment is calculated in Business Income Manual paragraphs 70065-70069.

If this is your first tax period with self-employment income, you will not need to make any adjustments.

4. Leaving cash basis

If you have an existing business and you’re switching over from cash basis to traditional accounting you need to work out an overall adjustment. This can be either:

• a negative adjustment that’s allowed as an expense in this accounting period
• a positive adjustment that’s income of your business (adjustment income) and is normally taxed over 6 years starting this year

Working sheet 1 tells you how to work out the adjustment and what to do with it. There is an example in Business Income Manual paragraph 70071.

5. Traditional accounting (accruals basis)

The following notes are not a complete guide. If you need more information on traditional accounting contact your tax adviser.

5.1 Records

The records you must keep include all your:

• sales and takings (income)
• purchases and expenses

The records you may keep include:

• business assets you’ve bought (for example, stock or equipment)
• value of stock and work in progress at the end of your accounting period
• details of payments to employees (for example, wages, expenses or benefits)
• business vehicle and travel costs, business miles travelled if you use simplified expenses
• interest from any bank or building society accounts
• other money coming in, such as, money you invest in your business

5.2 Expenses

Only include business expenses in your accounts if they belong to that accounting period. If an expense covers more than one accounting period, you will need to spread that cost. For example, if your rent is payable 12 months in advance halfway through your accounting period, include half of the rent payable in the previous accounting period and half of the rent payable in this accounting period as an expense in your accounts for this year. Include the other half of the rent payable in this accounting period in your accounts for next year.

5.3 Cost of sales

This is the cost of any raw materials and goods bought for resale which you used during your accounting period. Use Working sheet 2 to help you work out how much you can claim. Do not include items received in your last accounting period that you paid for in this accounting period.

6. Allowable business expenses: cash basis and traditional accounting

The table lists the main categories of expenses that businesses have. Not all expenses are allowed for tax. If you include all of the expense when you work out your profit you must add the non-allowable expenses, or the non-allowable part of the expense, to the profit.

Category	Allowable expenses	Non-allowable expenses
Cost of goods that you are going to sell or use in providing a service	Use Working sheet 2 if you use traditional accounting. Amount paid for goods bought for resale, if you use cash basis.	Normal selling price of goods or materials taken for private use. Cost of goods taken for private use.
Construction industry — payments to subcontractors	Construction industry subcontractor’s payments (before taking off any tax).	Payments for non-business work.
Wages, salaries and other staff costs	Wages, salaries, bonuses, pensions, benefits for staff or employees, employers’ National Insurance contributions, agency fees, and so on.	Own wages, drawings, pension payments, National Insurance contributions, if included in expenses. Payments for non-business work.
Car, van and travel expenses	Motoring costs such as car and van insurance, repairs, servicing, fuel, hire charges, vehicle licence fees, AA or RAC membership or the flat rate amount for vehicles. If you use cash basis, the cost of vehicles other than cars. Train, bus, air and taxi fares, hotel room costs. Meals on overnight business trips.	Non-business (private use proportion of) motoring costs. No adjustment if you use the flat rate amount. 15% of the hire charge or rental cost on leased cars with CO2 emissions over 50g per km, unless you use the cash basis. Fines. The cost of buying vehicles or, if you use cash basis, the cost of cars. Travel costs between home and business. Other meals.
Rent, rates, power and insurance costs	Rent for business premises, business and water rates, light, heat, power, property insurance, security. If you use your home for business, the business proportion of the expenses or flat rate amount.	Costs of buying the premises. If you live on the business premises, expenses of any private part of the premises or the flat rate amount.
Repairs and maintenance of property and equipment	Repairs and maintenance of business premises and equipment. The cost of equipment and tools, if you use cash basis. The costs of renewing tools is not allowable within this category with effect for expenditure incurred on or after 6 April 2016 where the cash basis is not used. This is following the repeal of the renewals allowance.	Repairs of non-business parts of premises or equipment, Costs of buying, improving or altering premises. Cost of equipment and tools, if you use traditional accounting.
Phone, fax, stationery and other office costs	Phone, mobile, internet, email and fax running costs. Postage, stationery, printing, small office equipment and computer software costs. If you use cash basis, the cost of equipment.	Non-business or private use proportion of expenses. Ignore private use of telephone and broadband service if this is insignificant. New phone, fax, computer hardware or other equipment costs if you use traditional accounting.
Advertising and business entertainment costs	Advertising in newspapers, directories and so on, mailshots, free samples, website costs.	Entertaining clients, suppliers and customers. Hospitality at events.
Interest on bank and other business loans	Interest on bank and other business loans. Alternative finance payments. If you use cash basis, the maximum amount you can claim for interest and incidental costs of obtaining loan finance is £500.	Repayment of the loan, overdraft or finance arrangements.
Irrecoverable debts written off	Amounts included in turnover but unpaid and written off (due to being unrecoverable). Not relevant if you use cash basis.	Debts not included in turnover. Debts relating to fixed assets. General bad debts.
Accountancy, legal and other professional fees	Accountants, solicitors, surveyors, architects and other professional fees. Professional indemnity insurance premiums.	Legal costs of buying property. Legal costs of buying equipment if you use traditional accounting. Costs of settling tax disputes. Fines for breaking the law.
Depreciation and loss or profit on sale of assets	Read capital allowances and balancing charges further on in this guidance.	Depreciation of equipment, cars and so on. Losses (minus any profits) on sales of assets (traditional accounting). Losses (minus any profits) on sales of cars (cash basis).
Other business expenses	Trade or professional journals and subscriptions, other sundry business running expenses not included elsewhere.	Payments to clubs, charities, political parties and so on. Non-business part of any expenses. Cost of ordinary clothing.

7. Allowable business expenses: cash basis capital expenditure

If you use the cash basis you can deduct the amounts you pay for capital items, with the exception of expenditure on or in connection with:

• the acquisition or disposal of a business or part of a business
• education or training
• the provision, alteration or disposal of an asset which is not a depreciating asset
• an asset not acquired or created for continuing use in the trade
• a car
• land
• non-qualifying intangible assets
• a financial asset

An asset which is not a depreciating asset is an asset which either:

• has a useful life that will not end
• will not decline in value by 90% or more within 20 years of the date of the expenditure

The useful life of an asset ends when it could no longer be of any use to any person for any purpose, as an asset of the business.

8. Your basis period

You will pay tax on the profits for your basis period for the tax year. You may have to apportion your profits or losses if your accounting period does not coincide with the basis period.

The way taxable profits are worked our for the year is changing. Read changes to reporting income from self employment and partnerships for information on what the new tax year basis is.

Although the transitional rules apply to all continuing businesses, you will not be affected by them if your accounting date is 31 March, or 1, 2, 3, 4 or 5 April and you did not change your accounting date for 2022 to 2023, or 2023 to 2024.

If your business ceased in 2023 to 2024, the transitional rules do not apply.

Use the following rules to help you work out your basis period. If you’re a partner read partners’ trading or professional profits further on in this guidance. Partnerships do not have basis periods.

9. Business started in 2022 to 2023 or earlier years

9.1 Basis period for 2023 to 2024

If you started the business before 6 April 2023 and did not cease before 6 April 2024, your basis period begins from the end of your basis period for 2022 to 2023 and ends on 5 April 2024. For example, if your basis period for 2022 to 2023 ended on 31 December 2022, then your basis period for 2023 to 2024 is 1 January 2023 to 5 April 2024.

If you started the business in 2022 to 2023 your basis period ended on 5 April 2023.

If you started the business before 6 April 2022 your basis period for 2022 to 2023 will usually have ended on your accounting date. This may not be the case if you were in the early years of your business or had recently changed your accounting date. You should check your tax return for the year ended 5 April 2023 to find the date your basis period ended for 2022 to 2023.

The basis period for 2023 to 2024 is made up of 3 separate components:

• the standard part
• the transition part
• days following a late accounting date

9.2 The standard part

The standard part is the first 12 months of your basis period.

If the standard part ends on your accounting date and that date is 31 March or 1, 2, 3, 4 or 5 April, the profits of the standard part are your taxable profits for 2023 to 2024. There is no transition part.

9.3 The transition part

If the standard part ends on a date before 31 March 2024 the transition part begins from the end of the standard part and ends on 5 April 2024, or your accounting date if it is 31 March or 1, 2, 3 or 4 April.

For example, if your basis period for 2022 to 2023 ended on 31 December 2022 and your accounting date is 31 March 2024, the standard part of your basis period for 2023 to 2024 is 1 January 2023 to 31 December 2023, and the transition part is 1 January 2024 to 31 March 2024.

Overlap relief may be available to reduce the profits of the transition part (or exceptionally the profits of the standard part). You will find more information about overlap relief further on in this guidance.

9.4 Spreading of transition profits

If you have any transition profits after any overlap relief has been used, these will be spread over five tax years. 20% of the transition profits will be included in your taxable profits for 2023 to 2024.

If you do not have any transition profits after any overlap relief has been deducted, spreading does not apply.

You can elect to increase the amount of transition profits included in your taxable profits for 2023 to 2024 — this will reduce the amount of transition profits taxed in future years. You cannot elect to reduce the amount below 20% for 2023 to 2024. There are examples of spreading transition profits in Business Income Manual paragraph 81310.

9.5 Days following a late accounting date

A late accounting date is an accounting date of 31 March or 1, 2, 3 or 4 April 2024. Profits of the days after a late accounting date (or after the end of the standard part or transition part if that is later) to 5 April 2024 are not included in the taxable profits for 2023 to 2024. They will be included in the taxable profits for 2024 to 2025.

9.6 Losses

Losses are calculated in the same way as profits. Losses in the standard part and the transition part are added together to give the allowable loss for 2023 to 2024.

Losses of the transition part will offset profits of the standard part and the result is the taxable profits or allowable loss for 2023 to 2024.

Losses of the standard part will offset profits of the transition part. If the profits of the transition part are fully offset then the remaining loss is the allowable loss for 2023 to 2024. If there are remaining transition profits they will be spread as above and 20% (or more if you elect) of the remaining profits will be your taxable profits for 2023 to 2024.

9.7 Further help

Use Working sheet 3 to help work out whether you have a transition part, your profits or losses for each part, and your taxable profits or allowable losses for 2023 to 2024.

There are examples of how to apportion profits to the standard and transition parts and spreading of transition profits in Business Income Manual paragraph 81360.

10. Business started in 2023 to 2024

If you started the business during the period 6 April 2023 to 5 April 2024 and did not cease before 6 April 2024, your basis period begins on the date you started and ends on 5 April 2024. For example, if you started the business on 1 July 2023, your basis period is 1 July 2023 to 5 April 2024.

If you have a late accounting date (your accounting date is 31 March or 1, 2, 3 or 4 April), profits of the days following that date to 5 April 2024 are not included in the taxable profits for 2023 to 2024. They will be included in the taxable profits for 2024 to 2025.

If you started the business during the period 1 to 5 April 2024, we will treat the profits for 2023 to 2024 as nil. This will not affect anything else that depends upon the date, or tax year, your business starts.

11. Cessations

If your business ceased during 2023 to 2024, your basis period begins from the end of the basis period for 2022 to 2023 and ends on the date on which your business ceased. For example, if your basis period for 2022 to 2023 ended on 30 April 2022 and your business ceased on 31 December 2023, your 2023 to 2024 basis period is 1 May 2022 to 31 December 2023.

If your business started and ceased in 2023 to 2024 your basis period begins on the date you started your business and ends on the date your business ceased.

12. Overlap relief

Your business may have unused overlap profits if you use, or have previously used, an accounting date other than 5 April.

You must take off (as overlap relief) all unused overlap profits which arose in earlier years, and which have not previously been taken off, when working out your taxable business profits for 2023 to 2024 if either:

• your business ceased in 2023 to 2024
• your basis period is more than 12 months long
• (exceptionally) your basis period for an earlier year was more than 12 months long because you changed your accounting date, and you did not take off overlap profits which you should have done at the time

If you are self-employed, use the ‘Self-employment (full)’ pages for your tax return for the year ended 5 April 2024. If your business ceased in 2023 to 2024 or you have no transition part enter your overlap profits in box 69. If you have a transition part enter your overlap profits in box 73.2. These will be deducted from transition profits before they are spread.

If you are a partner, use the ‘Partnership (full)’ pages for your tax return for the year ended 5 April 2024. If your business ceased in 2023 to 2024 or you have no transition part enter your overlap profits in box 13. If you have a transition part enter your overlap profits in box 16.2. These will be deducted from transition profits before they are spread. You may also have overlap profits to enter in box 34.1, box 65 and box 66.

You will not be able to take off overlap profits after 2023 to 2024.

If you think that you may be entitled to overlap relief but do not know the amount, HMRC may be able to help you get your overlap relief figure.

You may be able to claim terminal loss relief if overlap relief creates or increases a loss. You will find more information about terminal loss relief further on in this guidance.

Read relief for trading losses (Self Assessment helpsheet HS227) for more information on terminal losses and how to calculate your terminal loss.

13. Capital allowances and balancing charges

When working out your business profits using traditional accounting do not take off the cost of buying or improving items such as a car, equipment or tools that you use in your business, depreciation or any losses which arise when you sell them. Instead, you can claim tax allowances called capital allowances. You take off the allowances from your profit to find your taxable profits or add them to your losses to get your allowable loss.

Usually, anything you use that has a useful economic life of at least 2 years may qualify for capital allowances.

Capital allowances do not apply to items that you buy and sell as part of your trade, these items are included in business expenses.

If you’ve claimed capital allowances, an adjustment, known as a balancing charge, may arise when you sell an asset, give it away or stop using it in your business. We add the balancing charge to your taxable profits, or take them off your losses, in the year they occur.

If you’re using cash basis, you can only claim capital allowances on cars. The cost of all other equipment and vehicles is an allowable expense in working out your business profits.

You can choose between claiming capital allowances or flat rate expenses for a car but you must continue to use the same method for the whole of the time it is used in the business.

If you are claiming the trading income allowance you cannot claim capital allowances.

Read capital allowances and balancing charges (Self Assessment helpsheet HS252) for more information.

14. Losses — terminal loss relief

If your trade ceased in 2023 to 2024 and you made a loss in your final 12 months of trading, you can claim terminal loss relief against your profits from the same trade.

You can also claim terminal loss relief if you made a loss in 2023 to 2024 because of overlap relief, or if overlap relief increased the loss. The amount that can be claimed as a terminal loss is the lower of the overlap relief and the loss for the year. There are examples of how to calculate the amount of loss in Business Income Manual paragraph 81300.

Your terminal loss must be set against any profits (after deducting losses brought forward) from the same trade taxed in 2023 to 2024. If any terminal loss remains it must be set against the profits of the same business taxed in the 3 prior years. Start with the latest year.

Put the amount of terminal loss relief you are claiming against your 2023 to 2024 profits in box 74 on page SEF 4 of the ‘Self-employment (full)’ pages or box 17 on the ‘Partnership’ pages. This is in addition to any other losses you’re bringing forward from earlier years.

Put the total amount of terminal loss relief for the 3 prior years in box 79 on page SEF 4 of the ‘Self-employment (full)’ pages or box 23 on the ‘Partnership’ pages. Give details of the amount for each year in box 103 ‘Any other information’, on your ‘Self-employment (full)’ pages or in box 19 ‘Any other information’, on your tax return.

Make sure that you do not count the same loss twice.

Read relief for trading losses (Self Assessment helpsheet HS227) for more information on terminal losses and how to calculate your terminal loss.

15. VAT

For VAT-registered businesses using the cash basis, business receipts and payments may be recorded either excluding or including VAT. If VAT is included, the net VAT payments to HMRC should be recorded as expenses and net repayments from HMRC as receipts.

For those not using the cash basis, VAT should be accounted for using Generally Accepted Accounting Principles (GAAP).

16. Partners’ trading or professional profits

The basis period and overlap rules apply to your share of the partnership’s trading and professional profits (or losses) as if you had made the profit or loss from a trade you carried on as a sole trader as a ‘notional’ trade.

Your basis period for 2023 to 2024 will follow the rules set out in ‘Your basis period’ above.

If you joined a partnership in 2023 to 2024, your basis period begins on the date you joined the partnership as a partner (unless you had carried on the same business yourself, in which case your basis period period continues).

If you left a partnership in 2023 to 2024, your basis period ends on the date when you ceased being a partner (unless you continued to carry on the same business yourself, in which case your basis period continues).

16.1 Example 6

The partnership started trading on 1 October 2021 and makes up its accounts to 30 September. You stopped being a partner on 31 December 2023.

Your share of trading profits is:

Year ended	Amount
30 September 2022	£12,000
30 September 2023 (A)	£18,000
30 September 2024 (B)	£7,000

Your basis periods and the overlap relief are as follows:

Type	Amount
2021 to 2022: 1 October 2021 to 5 April 2022 profits (187 days)	£6,148
2022 to 2023: 1 October 2021 to 30 September 2022 profits	£12,000
(Overlap period 187 days: overlap profits) (C)	£6,148
2023 to 2024: 1 October 2022 to 31 December 2023 profits (A) + (B)	£25,000
Deducted overlap relief (C)	£6,148
Final taxable profit (D)	£18,852

In the 2023 to 2024 ‘Partnership’ pages, enter £18,000 in box 8, £7,000 in box 9, £6,148 in box 13 and £18,852 in boxes 16, 18 and 20.

If you’re unsure how the basis rules apply to you as a partner, ask your tax adviser for help.

17. Other partnership income

If the partnership carried on a trade or profession in 2023 to 2024 the basis period depends on whether the partnership income had tax deducted.

For your share of the partnership’s untaxed income, you are treated as having carried on a ‘notional’ business alone (sole trader). The same basis period and overlap rules that apply to your share of the partnership’s trading or professional profits apply to the ‘notional’ business, except that there is no standard or transition part of the basis period. Untaxed partnership income of the basis period for 2023 to 2024 is taxable in full in 2023 to 2024.

For this purpose, you treat the ‘notional’ business as commencing on the date you became a partner and ceasing on the date you stopped being a partner, or on 5 April 2024 if you did not stop being a partner in 2023 to 2024.

Your ‘notional’ business may have unused overlap profits. You must take off (as overlap relief) all unused overlap profits which arose in earlier years, and have not previously been taken off, when working out your share of the partnership’s untaxed income for 2023 to 2024 if:

• your ‘notional’ business ceased in 2023 to 2024
• your basis period is more than 12 months long
• (exceptionally) your basis period for an earlier year was more than 12 months long, and you did not take off overlap profits which you should have done at the time

If you’re entitled to overlap relief from your ‘notional’ business, it is first set against any other untaxed income in 2023 to 2024 (regardless of the source it came from) and any remaining balance can be deducted against any other income of that year.

Use the ‘Partnership (full)’ pages for your tax return for the year ended 5 April 2024. Enter the details in box 34.1, box 65 and box 66 as appropriate.

You will not be able to take off overlap profits after 2023 to 2024.

For your share of the partnership’s ‘taxed income’, your basis period is the period 6 April 2023 to 5 April 2024.

If the partnership did not carry on a trade or profession in 2022 to 2023, the basis period for both ‘untaxed’ and ‘taxed’ income is 6 April 2023 to 5 April 2024.

18. What to do if you dispute your share of the partnership’s profit or loss

If you believe that the figure reported for your share of the partnership’s profit (or loss) on your Partnership Statement is incorrect, you can make a referral to the Tribunals Service. The Tribunals Service is a body independent of HMRC with the authority to determine the correct share of the partnership’s profits to be reported. HMRC is bound by its decision.

You can do this by writing to:

First-tier Tribunal (Tax Chamber)
HM Courts & Tribunals Service
PO Box 16972
Birmingham
B16 6TZ

When you write to the Tribunals Service, please head it with the reference ‘Dispute of my share of partnership profit/loss’ and include the following information:

Your name, address and Unique Taxpayer Reference (UTR)
Name, address and UTR of the partnership
Reporting partner’s name
Nature of dispute

You must also notify both the Reporting Partner of the partnership (this will be the partner nominated to act for the partnership in relation to the return, claim or other matters) and HMRC that you have made this application to the tribunal. You should contact the most appropriate team in HMRC that relates to the nature of your tax affairs.

Any such referral must be made before the end of the period of 12 months beginning with either the day after:

a) the day on which the partnership return was delivered
b) if the dispute relates to an amendment to the partnership return, the day on which the amendment was made

For example, if the partnership return was delivered on 31 January 2023, you will have until 31 January 2024 to make a referral to the tribunal.

You should return the same figure in your personal tax return as reported to you in the Partnership Statement even if you are making a referral to the Tribunals Service.

It must be noted that if you choose to report a different figure for your share of the partnership’s profit or loss in your personal return than as shown on the Partnership Statement, you may become liable to a penalty if the tribunal subsequently determines the share on the Partnership Statement is correct.

Read our factsheet compliance checks for penalties of inaccuracies in returns or documents (CC/FS7a) for more information about penalties for inaccuracies in returns.

19. Contact

Online forms, phone numbers and addresses for advice on Self Assessment.