Self Assessment Online Filing

Use this skill whenever asked about UK income tax for individuals filing SA100 Self Assessment. Trigger on phrases like "income tax UK", "SA100", "personal allowance", "tax bands", "tax computation", "marriage allowance", "savings allowance", "dividend allowance", "Scottish tax rates", "payments on account", "tax reducers", "tax relief", or any question about computing a UK individual's income tax liability. Covers personal allowance (including taper), income tax bands for rUK and Scotland, marriage allowance, savings and dividend allowances, tax reducers, the final tax computation, and payments on account. ALWAYS read this skill before touching any UK income tax return work.

Use this skill whenever asked about UK National Insurance Contributions (NIC) for self-employed individuals. Trigger on phrases like "how much NIC do I pay", "Class 2 contributions", "Class 4 NIC", "national insurance self-employed", "NIC calculation", "state pension qualifying years", "NIC deferment", "voluntary Class 2", "HMRC NIC payment", or any question about UK NIC obligations for a self-employed client. Also trigger when classifying bank statement transactions showing HMRC NIC debits, Self Assessment NIC payments, or Class 2 direct debits. This skill covers Class 2 voluntary contributions, Class 4 profit-based rates, thresholds, payment schedule, bank statement pattern classification, interaction with employment Class 1, deferment, state pension entitlement, and edge cases. ALWAYS read this skill before touching any UK NIC-related work.

Use this skill whenever asked about UK self-employment income for sole traders filing SA103S (short) or SA103F (full) as part of Self Assessment. Trigger on phrases like "self-employment income", "SA103", "trading income", "sole trader tax", "allowable expenses UK", "capital allowances UK", "trading allowance", "basis period", "simplified expenses", "Class 4 NIC", "loss relief self-employed", or any question about computing self-employment profits for a UK sole trader. Covers trading income computation, allowable expenses, capital allowances (AIA, WDA, FYA), simplified expenses, the trading allowance, basis period reform, loss relief, and Class 4 NIC interaction. ALWAYS read this skill before touching any UK self-employment work.