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The total value of all sales.
The cost of items purchased to sell.
The cost of wages.
The cost of all admin and any other costs.
The total value of all other income.
Note: These calculations are only for illustrative purposes and are not a substitute for professional advice.
08 Jan 2026
Use of the HMRC app surged last year as millions of users downloaded it for the first time, according to the tax authority's figures.
07 Jan 2026
Confidence among firms has continued to weaken, with tax remaining the biggest concern, according to the British Chambers of Commerce (BCC).