Section 11A — Social Security Contributions and Benefits Act 1992: Relevant profits to be included in self assessment tax return

Relevant profits to be included in self assessment tax return 11A 1 Part 2 (returns) of the Taxes Management Act 1970 applies, with the necessary modifications, for the purpose of establishing whether an earner has relevant profits of, or exceeding, the small profits threshold for a tax year, as it applies for the purpose of establishing the amounts in which a person is chargeable to income tax and capital gains tax for a year of assessment.

2 In this section “ relevant profits ” has the meaning it has in section 11 (Class 2 contributions).