The Department for Work and Pensions (DWP) has amended its guidance for Universal Credit claimants who are self-employed. The updates clarify how individuals with significant control of a company, business partners, or sole traders must declare themselves as self-employed in their Universal Credit accounts.
Further changes include new details on the treatment of e-bikes and e-scooters, and the addition of voluntary Class 2 National Insurance contributions to the list of reclaimable business expenses under 'Tax, National Insurance and pension'. Conversely, 'Class 2 National Insurance contributions' have been removed from this list.
The guidance also provides more detail on what can be claimed for car, van, and travel expenses, and clarifies that rent for business premises, such as an office or warehouse, can be claimed. Information on how to treat income from selling goods and services, including on online platforms, has also been added.