What's the procedure when...

What's the procedure when...

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Here's the scenario: new client, in business Jan 10 to July 12, so covers 4 tax years.

Income in first 2 tax years will be low enough to mean no tax and (probably) small earnings excfeption could apply.

Even though business is now ceased, do we have to register the self employment, pay the class 2 and then de-register from class 2? Or is there a simpler way?

Also, can SEE be applied for in arrears?

I also assume it goes without saying that SATR wil be required for all 4 years? Unless anyone knows any differently?

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