Director Self Assessment


I am doing a return for a client who was self employed until 31.01.12 at which point he went ltd.

I have two very simple questions!

1. Self employment pages: did he "cease trading" at 31.01.12 when he went ltd or shall I put in an additional comment in that he went ltd at 31.01.12. The company kept the same name, just put "ltd" on the end - can't find any reference directly for that situation re "cease trading"

2. Does his books/accounting period for self employment go upto period 31.01.12?

Please note: I was not intending to fill in Director pages, as the only income he received from 01.12.13 to 05.04.12 was dividends,

Hope this makes sense! Thanks very much!


  • deborahcarpenter
    deborahcarpenter Registered Posts: 161 ? ? ?

    Self employment ended(ceased) on 31.01.12 and employment as a director commenced with Limited company, again this needs to be declared on SA.

    Dividends should be declared on SA as they are an income in the year.

    Remember no capital allowances in year of cessation for sole trader!! (but you probably know that anyway)

    Hope this helps. By the way, where abouts are you in Sussex, we could be neighbours??!!

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