sole trader

Calculate your AMAP claim — 45p/25p for cars, motorcycle, bicycle, passenger supplement.

Class 4 NI on self-employed profits — 6% between £12,570 and £50,270, then 2% above. Breakdown by band.

HMRC flat-rate home working allowance: 25–50 hrs/mo = £10, 51–100 = £18, 101+ = £26.

See if your side-hustle income is covered by the £1,000 trading allowance — or whether actual expenses save more.

Apportionment method — room fraction × time fraction × running costs. Often gives a larger deduction than flat rates.

Side-by-side tax comparison for the same profit level.