FRAMEWORK - Sole Trader Tax Framework (UK 2025/26) - A modular guide to understanding, managing and adapting your tax responsibilities with ease and integrity

Overview

Becoming a sole trader means stepping into both creative autonomy and financial responsibility. Tax isn’t just a legal requirement, it’s a rhythm of stewardship, clarity and care. This framework helps you:

Understand what taxes apply to sole traders

Track income, expenses and allowable deductions

Navigate National Insurance and VAT thresholds

Prepare for Self-Assessment and payments on account

Align financial practice with emotional ease and ecological values

Whether you’re just starting out or refining your systems, this guide offers modular scaffolding for:

☑ Emotional and practical orientation

☑ Clear tax categories and thresholds

☑ Adaptive planning and record-keeping

☑ Decision support for VAT registration

☑ Reflection prompts for financial rhythm and care

Contents

Module 1: Sole Trader Status & Emotional Orientation 

Module 2: Income Tax & Allowances 

Module 3: National Insurance Contributions (NICs) 

Module 4: Expenses & Deductions 

Module 5: Self-Assessment & Payments on Account 

Module 6: VAT Thresholds & Registration 

Module 7: Reflection, Planning & Cultural Notes

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