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[Solved] Self employed income.???is it pay from all emplo..

 
 G24
(@G24)
New Member Registered

Hi I'm self employed and I have recently had my annual review. And CMS has based my annual income on pay from all employments before any allowable expenses have been deducted. Is this correct?
My HMRC calculation is follows:

Pay from all employments £54000
Minus allowable expenses £16000
Total income from all employments £38000
Total income received £38000
Minus personal allowance £10600
Total income on which tax is due £27400

Can anyone give me any advice on which figure my CMS
annual income should be based on. I would of thought I should be based after allowable expenses.
What happens if in the future I end up making a loss does it mean I have to pay maintenance based on my total turnover?

Thanks to anyone who's could give any advice no matter how small.

Ps I spoke to the CMS and they said that is just the figure that the HMRC gave them that's all they can go off.

Thanks again
G24

Quote
Topic starter Posted : 22/12/2016 1:28 pm
(@TashasHideousLaugh)
Reputable Member Registered

Hi I'm self employed and I have recently had my annual review. And CMS has based my annual income on pay from all employments before any allowable expenses have been deducted. Is this correct?
My HMRC calculation is follows:

Pay from all employments £54000
Minus allowable expenses £16000
Total income from all employments £38000
Total income received £38000
Minus personal allowance £10600
Total income on which tax is due £27400

Can anyone give me any advice on which figure my CMS
annual income should be based on. I would of thought I should be based after allowable expenses.
What happens if in the future I end up making a loss does it mean I have to pay maintenance based on my total turnover?

Thanks to anyone who's could give any advice no matter how small.

Ps I spoke to the CMS and they said that is just the figure that the HMRC gave them that's all they can go off.

Thanks again
G24

Hi

For self-employed CMS obtain figures from HMRC (i.e. returns) which detail your profits (calculated according to the Income Tax (Trading and Other Income) Act ITTOIA).

Basically its profits - as would be calculated by an accountant.

The system now calculates liability for CM based on the Gross system, and this means after pension(s) contributions.

You can see the legislation here
http://www.legislation.gov.uk/ukdsi/2012/9780111526132/regulation/39

There are extra provisions for seasonal income, of for when income changes by 25% or more.

Hope helps

ReplyQuote
Posted : 22/12/2016 2:39 pm
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