I'd offer a note of caution.
When providing training on self-employed earners, I have consistently argued that "gross" means the figure after the deduction of allowable expenses, but before the deduction of tax/NI. In support of that, the following case law has been cited:
The Chief Adjudication Officer v. Hogg <1985> 1 WLR 1100, (R(FIS) 4/85) www.rightsnet.org.uk/pdfs/rfis/4_85.pdf
HOWEVER, someone has recently reminded me of CIS/3066/1998 in which the "Hogg" approach was distinguished and not followed. www.rightsnet.org.uk/pdfs/cis/3066_98b.pdf
I am still pushing the Hogg approach, but my course is now modified to acknowledge the IS CD.
For what it's worth, the DWP's view is emphatically that gross means gross - absolutely NO deductions for anything. Ever. But, in my view, the DWP's "guidance" should never be relied on as anything other than an aid. Certainly, never as a definitive view.
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