I got a call today about this person who is registered self employed but his total trading income for 2013/14 (first year of trading) was only £300 and wants me to file his tax return. His income in 2014/15 is expected to be higher. He had no other income.
He wants to pay my standard fee but loath to take his money when he hardly has earned anything. I am tempted to tell him just to declare it in the next return
What would others do.