Income of £114 in a year self assessment??

Danielle220188

Hi Logically I dont see why you should but could someone please point me in the right direction with below situation. If someone does 2 days work for an agency (ie self employed) and doesnt plan to do anymore and thats all they have done for the whole year do they need to register for self assesment?

KernowAccountant

I don't have my legislation to hand but ISTR that s.7(?) TMA 1970 states that there is no requirement to notify of chargability where there is no net liability for the year (and no gains).

Danielle220188

Thank you for that information thats brilliant.