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Also sole traders must also pay Income Tax they do this by filling in the self-assessment form which also allows the Inland Revenue to calculate Class 4 NIC; this is simple to fill the information needed is usually costs, sales and profits; if turnover is above £15,000 you may have to keep a detailed profit and loss and balance sheet.
A sole trader is the simplest type of business structure defined in UK law. It refers to an individual who owns their own business and retains all the profits from it. When starting up, sole traders must complete a straightforward registration with HM Revenue and Customs as self-employed for tax and National Insurance purposes.
Eenmanszaak: ≈ sole trader (UK), sole proprietorship (US) vof (vennootschap onder firma): ≈ GP; cv (commanditaire vennootschap): ≈ LP; bv (besloten vennootschap): ≈ Ltd (UK), Ltd. (US). May appear in a company name as the suffix of "B.V.". A bv can be started by an individual (perhaps as the major or only shareholder) or together with ...
UK company law; UK labour law; Sole Trader Insolvency (UK) Transfer of Undertakings (Protection of Employment) Regulations 2006; Enterprise Act 2002; Wrongful trading (s 214 Insolvency Act 1986) Factoring (finance) and invoice discounting
According to the Office for National Statistics, sole proprietors represented 23.8% of all UK enterprise in 2010. [1] Of that number, more than half a million sole traders were operating via the PAYE or VAT system alone. [2] Sole traders are a distinct legal entity, operating as one type of UK business structure. [3]
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