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Total turrio=r Q. 46<br />

Is asked of all answering ‘Don’t knnw’ to Q. 45(a) or Q.45(c) (i) or 45(d).<br />

Self employed - sole ownership/partnership Q. 47<br />

Is asked of those answering Q.44 or Q.46. If informant unable to givs a cash<br />

amount at (a), then obtain a percentage or proportion of the amount the Partner<br />

expects to receive.<br />

Total hours worked Q.49<br />

If an informant has main and subsidiary self-employed jobs the hours worked in both<br />

jobs should be added together to provide an answer to Q49.<br />

‘A‘ schedule expenditure claimed for tax purposes (prOUipt card ‘L”) Q. 50<br />

Q. 50 deals with business expenses claimed by self-employed people for tax<br />

purposes, in regard to expenditure contained in or related to the household<br />

schedule, and relating only to interview address accommodation. Generally, the<br />

informant, or his accountant, will agree with the Inland Revenue that a certain<br />

percentage of his expenditure on an item should count as business expenditure for<br />

tax purposes. It is these percentages that should be noted in the box. If the<br />

amount has not been agreed, indicate which items will be claimed by ringing code<br />

and enter estimate of claim. DO NOT LEAVE BLANX . If the answer is ‘No’ to all<br />

items ring ‘No to all, code 2‘.<br />

where a self employed person claims items of expenditure for tax purposes it is to<br />

be expected, that if similar expenditure is recorded in the diary records, this<br />

should also appear at page 36 of the diary record and claimed as business<br />

expenditure.<br />

If expenditure has been claimed but informant cannot give percentages then<br />

a. Ask for amount claimed and total expenditure on the itsm concerned, eg<br />

electricity claimed = &70 p.s. on a total expenditure of f400 p.a.<br />

b. If percentage or amounts cannot be gi..en please ask for which items a<br />

claim has or will be made. Indicate these on the schedule by ringing<br />

code and note that informant cannot give amount or percentage.<br />

63<br />

396

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