Payments on account, the trading allowance, allowable expenses, Making Tax Digital and the two dates a year that catch every new freelancer. This section works through my own returns, what I claimed, what I could not, and the calendar I now keep so that January is never a surprise again.

What this section covers

• Payments on account and the two dates a year that catch new freelancers
• The trading allowance, allowable expenses and what I could not claim
• Making Tax Digital and what it changes for sole traders
• IR35: what happens when a client wants you on payroll
• The calendar I keep so January is never a surprise

New articles are published under Self-Assessment, IR35 and Contracts, Pricing and Rates.