Self – Employed Claims

This course is suitable for experienced assessors.

Duration: 1 day

Assessing income and capital for self-employed claimants is a very complex and often feared area of HB/CTB. This course is designed to enable benefits staff to deal with these claims accurately and with confidence. The course is supported by group discussion, practical exercises, comprehensive course notes and a quick guide desk aid.

Learning outcome

At the end of this course entrants will have a comprehensive understanding of how to extract income and capital from claimants’ accounting records; allowable and non-allowable expenditure; dealing with new applicants without accounts and notional VAT & NI.

Identifying the self-employed

Evidence of self-employed income

  • Certified accounts
  • Summary of Income statement
  • Verification framework

How we treat accounts

  • The assessment period
  • Business start-up allowance
  • National earnings
  • Partnerships

Allowable expenses

  • What is allowable and not allowable?
  • Apportioning shared expenses
  • Reasonable expenses
  • Drawings

Calculation of Notional Tax and National Insurance

Problematic cases and administrative issues