HS222 - How to Calculate Your Taxable Profits (2013)
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Help and Guidance
- Form URL
- HS222 (PDF, 149KB)
Guidance on filling in the Self-employment pages of your personal Tax Return, or the Trading Pages of the Partnership Tax Return and the Partnership pages of your personal Tax Return. It explains accounting periods, how profits are taxed, cost of sales, allowable expenses, basis periods, overlap profits and relief, capital allowances and balancing charges, commencements and cessations, losses, partners' trading or professional profits and providing personal services through a partnership.
- A guide to calculating your taxable profits if you are self - employed or in a partnership
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