Does this count as self-employment? (Tax return!)

[aufaniae]

I told HMRC I intended to be self-employed in January,

However in reality I only did a small bit of freelance work before April, and I wasn't paid for it until June.

Do I need to declare it in the 2011-2012 tax year or shall I wait till next year to declare it?

(I have to do a tax return anyway as I had a rental income).

I know I have no money to declare for that year. However I'm not sure how to answer the simple question "Were you self-employed" as I was, I just didn't get any money for it!

"A small bit of freelance work" (less than £2,500) does not normally count as self employment, but you should declare it as "other income" on your tax return and explain what it is in the "other information" box at the end of the return. Income is taxed when it is earned, not when it is received (in most cases including freelancing).

This is assuming that you were not paying Class 2 National Insurance for this period, in which case you have already stated that you were in business.

Actually having said that there is no reason not to say you were SE and fill in the income and expenses in the SE section, particularly if your business is now established.