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
