Original document : https://www.gov.uk/government/publications/universal-credit-and-self-employment-quick-guide

Change description : 2025-03-05 13:01:00: ‘Business expenses you can report to Universal Credit if you are self-employed’ html publication: added ‘ voluntary Class 2 National Insurance contributions’ to the list of business expense costs you can claim, under ‘Tax, National Insurance and pension’. [Guidance and regulation]

Showing diff : 2024-11-26 12:18:01.829180088 +00:00..2025-03-05 13:02:06.395208299 +00:00

Guidance

Universal Credit for the self-employed

How Universal Credit works if you are self-employed and how to report your self-employed income and expenses to Universal Credit every month.

Update history

2025-03-05 13:01
‘Business expenses you can report to Universal Credit if you are self-employed’ html publication: added ‘ voluntary Class 2 National Insurance contributions’ to the list of business expense costs you can claim, under ‘Tax, National Insurance and pension’.

2024-11-26 12:17
Updating Welsh to match recent changes to English

2024-10-23 17:10
Removed ‘Class 2 National Insurance contributions’ from the list of tax, National Insurance and pension expenses you can claim.

2024-09-06 10:05
Added videos about reporting your business income and expenses.

2024-04-09 11:28
Clarified that:- you should report yourself as self-employed if you’re trading through a limited company- at a self-employment interview a work coach will decide if your business could have a similar set up to a sole-trader, if you trade through a limited company

2023-12-14 12:02
Included more detail about what car, van and travel expenses Universal Credit claimants can clam. Included new sections on training courses and reselling goods expenses.

2023-08-08 16:22
Updated ‘Business expenses you can report to Universal Credit if you are self-employed’ to clarify you can claim for rent of a business premises, such as an office or warehouse.

2023-06-21 09:56
Updating Welsh HTML page to match recent updated to English.

2023-06-20 16:09
Updated information in the Reporting your business income section relating to the sale or transfer of business assets previously declared as self-employment. Removed information about personal withdrawals, as this information already in the expenses section.

2023-06-16 15:26
Guidance updated for information about claiming universal credit if you are self employed

2023-05-31 14:46
Updating Welsh to match changes to English HTML pages.

2023-05-23 16:09
New documents added containing information about how to report business income and expenses to Universal Credit if you are self-employed and which business expenses you can report.