Reply To: Self-employed – one employment or two?

Peter Barker

Hmmm. One business operating from two sites, or two businesses?

Obviously to her advantage treating it as one because if they are separate you cannot offset the losses from one against the income from the other.

HMRC will probably have encyclopaedic guidance on this and it’s not that hard to find, but meanwhile: thanks for the new exercise to put in my training notes!