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Cumulative Update - Self Employment Reporting Categories
The following is a list of totals that are supplied to HMRC on a full self-employment cumulative update. If your annual income is under £90,000 (as of April 2025) then you only need to provide a consolidated expense total rather than a breakdown across all categories.
Income
- Turnover, takings, fees, sales or money earned
- Other business income
Expenditure
Where the turnover exceeds the consolidated expense threshold
- Administrative expenses
- Advertising costs
- Irrecoverable debts written off
- Bank, credit card and other financial charges
- Interest on bank and other charges
- Payments to subcontractors
- Cost of goods bought for resale or goods used
- Depreciation and loss/profit on sale of assets
- Entertrainment expenses
- Other business expenses
- Accountancy, legal and other professional fees
- Rent, rates, power and insurance costs
- Repairs and renewals of property and equipment
- Car, van and travel expenses
- Wages, salaries and other staff costs
For a breakdown of UK property cumulative update reporting categories click here.