The following Personal Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
You will see from the Tax Return Guide that there are two types of Self-Employment supplementary pages: short pages and full pages .
As you would expect, the short pages contain sufficient entry boxes for the typical small business, whereas the full pages have boxes covering the more unusual types of income or deductions.
It is up to the sole trader (or you as his agent) to decide which pages to use.
Note that HMRC is running a making tax digital pilot under which self-employed taxpayers and landlords, other than those renting out furnished holiday lettings, can volunteer to use software to keep business records digitally and send income tax updates to HMRC. This removes the need to file a Self Assessment Tax Return unless the individual has other sources of income, in which case a Tax Return is still required. Guidance can be found on the GOV.UK website .
The HMRC guidance in the Self-Employment (full) supplementary pages notes (page SEFN1) is that a sole trader needs to complete full pages if any of the following applies:
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