**help** tax return question all help really appreciated

[tyaca]

trying to do dh's long overdue return.

he is a teacher, plus a principal examiner. all straightforward so far. But, he has also received a couple of one off payments for book contributions and insets. he paid no NI on them and was employed on a freelance basis. how do we declare this?

tia

isnt there a section for miscellaneous income - ie not self employed? you can offset any costs iirc and write an explanatory note.

you'd think so wouldn't you? that's what we;ve been looking for but can't fine. we've put it under self employment, with explanatory notes, but are going to ring HMRC and check tomo before we submit.

thanks for the reply

I used to do paper tax returns and there was a box to complete for this stuff. Did you get notes with it? Have you looked on the website for guidance?

On the hmrc website look at SA101 addittional form to see if this applies.

A couple of one-off payments do not constitute self employment, they should go as "Other taxable income" and no Class 4 NI should be payable.

This box is quite obvious on the paper return but to get it to come up online you need to say "yes" to "Did you receive any other UK income" on Page 2 of "Tailor your return" and then tick a few more boxes. Alternatively use commercial tax return software which is a bit more user friendly.

thanks so much, really appreciate the help.