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The total value of all sales.
The cost of items purchased to sell.
The cost of wages.
The cost of all admin and any other costs.
The total value of all other income.
Note: These calculations are only for illustrative purposes and are not a substitute for professional advice.
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HMRC has warned 5.65 million self assessment taxpayers to file their tax returns before the deadline on 31 January.
The Spring Statement has been scheduled for 3 March 2026 by the Chancellor of the Exchequer, Rachel Reeves.