We act for an individual who undertook a small amount of freelance work in 2008-09, which started and ceased in the year, the gross receipts amounting to about £2K. The income was not employment income. Equipment was purchased for the sole purpose of pursuing this work, and the difference between the cost and open market value on cessation was about £2K.
The individual, who is below pensionable age, never registered to pay class 2 NIC (and has no other self-employment source).
Granted that a late registration backed by a CF10 would probably be OK, I wondered whether it would be simpler just to enter £2K in each of boxes 15 and 16 of page TR3 (Other income less relevant expenses).
The SATR refers us to the help notes on page TRG13. These notes explicitly allow for the taxpayer to enter "casual earnings" and "freelance income" in box 15, but also explicitly denies an opportunity to include capital allowances in box 16, and there appears to be no other box for that entry (other than by dealing with it through the self employment supplementary pages).
Is this an oversight in the help notes?