Walk through the decision tree to determine whether whether your expense claim is allowable, disallowable, or requires further consideration. Based on ITTOIA 2005 s.34 and HMRC BIM guidance.
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Step 1 of 5 โ Your Structure
What is your business structure?
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Sole Trader
Self-employed individual. Self Assessment SA100 + SA103F. Income Tax under ITTOIA 2005.
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Limited Company
Incorporated company. CT600. Corporation Tax under CTA 2009. Director may have separate BIK exposure.