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Tax Basics

Total questions: 10

Worksheet time: 7mins

Name
Class
Date
1.

Sole trader or limited company? Which of these statements refer to sole traders?

a)

Have to register the business with Companies House

b)

HMRC treats the owner and the business as one entity, therefore you/your possessions are at risk if the business falls into debt

c)

HMRC treats the owner and the business as two separate entities – there is a legal distinction between you and your business

d)

Greater privacy, as your accounts are not in the public domain

e)

Quicker and cheaper to set up and you only have to file your annual self-assessment

2.

Which organisation do we pay our taxes to?

a)

DWP

b)

Inland Revenue

c)

HMRC

3.

When does the tax year start and end?

a)

6th April – 5th April

b)

1st January – 31st December

c)

1st April – 31st March

4.

By which date do you have to submit your online tax return?

a)

31st January

b)

31st March

c)

31st December

5.

For tax purposes, how long do you have to keep records (invoices, receipts etc)?

a)

10 years

b)

7 years

c)

6 years

6.

How much can I earn from my business before I have to declare it to HMRC?

a)

£100

b)

£500

c)

£1000

7.

My business will be eligible to pay VAT when my turnover reaches…

a)

£50,000

b)

£85,000

c)

£100,000

8.

Any money I make from my business must be kept in a business bank account

a)

True

b)

False

9.

I will need special (separate) insurance as a self-employed person

a)

True

b)

False

10.

When I start my business, as a sole trader, I will have to submit my tax return through an accountant

a)

True

b)

False