Self-employment: Reporting income from self-employment

Claimants must report their self-employed earnings for the assessment period up to 7 days before and 14 days after the end of the assessment period. It is expected that self-employed claimants will do this through the online system, but at present claimants fill in a form or report their earnings over the phone. 

Reporting self-employed earnings on time is very important. Failure to do so can lead to UC payment being initially suspended and then terminated if earnings are still not reported within a calendar month of the cut-off date.

DWP guidance states that a UC claimant may submit a set of accounts as evidence of self-employed earnings but it notes that accounts may not provide all of the information a decision maker needs to decide the amount of receipts and expenses.

The guidance states that if accounts are submitted as evidence, the self-employed person should be asked to provide evidence of actual amounts received and expenses paid so that the evidence can be converted into a cash flow basis. This can be done by either providing accounts calculated on a cash flow basis or evidence of actual receipts and expenses paid.

Last reviewed/updated 17 May 2017