Self-employed non-dependant

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    Rachel Eastwood

    When calculating self-employed non-deps, do we take the gross profit, not allowing any deductions for expenses?

    Darren Broughton

    Yes – see DWP Guidance Manual –

    A5.177 The gross income for self employed non-dependants is their total income with no deductions for

    – business expenses, or
    – tax and national insurance contributions

    Kevin D

    This issue has been raised before (not had time to search for the thread).

    It’s fair to say that no consensus was reached. Some argued as Darren has, and others argued that the expenses were allowable, but not tax / NI etc.

    From memory, something is niggling that some case law was quoted. Anyway, hopefully someone can dig out the thread.


    Darren Broughton
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