{"corpusVersion":"2026-07-28.2","exampleProfile":{"archetypeIds":["archetype-sole-trader"],"asOf":"2026-07-28","assertions":[{"basis":"The person and sole trade are not separate legal persons.","classificationId":"legal:natural-person","dimensionId":"legal-existence","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Personal, employment and sole-trade capacities","jurisdiction":"United Kingdom","ruleset":"UK general law and HMRC sole-trader guidance as at 2026-07-28","subjectRef":"sole-trader-person","taxOrRegime":"General law"},"sourceIds":["src-hmrc-sole-trader-2026"],"status":"established"},{"basis":"The natural person is charged on their employment and trade income under the respective rules.","classificationId":"attribution:subject-level","dimensionId":"tax-attribution","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Employment income and independent design-trade profits","jurisdiction":"United Kingdom","ruleset":"UK Income Tax rules and HMRC sole-trader guidance as at 2026-07-28","subjectRef":"sole-trader-person","taxOrRegime":"Income Tax"},"sourceIds":["src-hmrc-sole-trader-2026"],"status":"established"},{"basis":"Synthetic assumption limited to the employment engagement.","classificationId":"capacity:employee","dimensionId":"capacity-activity","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-06","effectiveTo":null,"scope":{"activityOrContext":"Synthetic employment engagement","jurisdiction":"United Kingdom","ruleset":"GOV.UK employment-status guidance as at 2026-07-28","subjectRef":"sole-trader-person","taxOrRegime":"Employment status for tax"},"sourceIds":["src-govuk-employment-status"],"status":"established"},{"basis":"Synthetic assumption limited to the independent design trade.","classificationId":"capacity:sole-trader","dimensionId":"capacity-activity","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-06","effectiveTo":null,"scope":{"activityOrContext":"Independent design trade","jurisdiction":"United Kingdom","ruleset":"HMRC sole-trader guidance as at 2026-07-28","subjectRef":"sole-trader-person","taxOrRegime":"Income Tax"},"sourceIds":["src-hmrc-sole-trader-2026"],"status":"established"},{"basis":"Synthetic example assumption, not a residence assessment.","classificationId":"nexus:uk-domestic-resident","dimensionId":"residence-nexus","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-06","effectiveTo":null,"scope":{"activityOrContext":"2026-27 tax year synthetic assumption","jurisdiction":"United Kingdom","ruleset":"UK residence-based personal-tax framework as at 2026-07-28","subjectRef":"sole-trader-person","taxOrRegime":"Income Tax residence"},"sourceIds":["src-hmrc-rdrm20060"],"status":"established"},{"basis":"The example assumes the trade requires a Self Assessment return.","classificationId":"registration:self-assessment","dimensionId":"registration-grouping","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-06","effectiveTo":null,"scope":{"activityOrContext":"Independent design trade","jurisdiction":"United Kingdom","ruleset":"HMRC sole-trader administration guidance as at 2026-07-28","subjectRef":"sole-trader-person","taxOrRegime":"Self Assessment"},"sourceIds":["src-hmrc-sole-trader-2026"],"status":"conditional"},{"basis":"The example contains no separate body or nominee.","classificationId":"control:legal-owner","dimensionId":"ownership-control","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Synthetic design-trade assets","jurisdiction":"United Kingdom","ruleset":"HMRC sole-trader guidance as at 2026-07-28","subjectRef":"sole-trader-person","taxOrRegime":"General law"},"sourceIds":["src-hmrc-sole-trader-2026"],"status":"established"},{"basis":"Reporting classification remains account and regime specific.","classificationId":"reporting:individual","dimensionId":"reporting-classification","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Hypothetical financial account","jurisdiction":"United Kingdom","ruleset":"OECD CRS 2025 subject to UK implementation","subjectRef":"sole-trader-person","taxOrRegime":"Common Reporting Standard"},"sourceIds":["src-oecd-crs-2025"],"status":"conditional"},{"basis":"The individual files their own assumed return; the employer separately withholds on employment pay.","classificationId":"obligation:taxpayer-and-filer","dimensionId":"obligation-role","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-06","effectiveTo":null,"scope":{"activityOrContext":"Independent design-trade return","jurisdiction":"United Kingdom","ruleset":"HMRC sole-trader administration guidance as at 2026-07-28","subjectRef":"sole-trader-person","taxOrRegime":"Self Assessment"},"sourceIds":["src-hmrc-sole-trader-2026"],"status":"established"},{"basis":"The synthetic employer operates withholding for the employment engagement; it is not the taxpayer on the individual's trade profits.","classificationId":"obligation:employer-withholder","dimensionId":"obligation-role","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-06","effectiveTo":null,"scope":{"activityOrContext":"Synthetic employment engagement","jurisdiction":"United Kingdom","ruleset":"GOV.UK employment-status guidance as at 2026-07-28","subjectRef":"synthetic-employer","taxOrRegime":"PAYE"},"sourceIds":["src-govuk-paye-employers"],"status":"established"}],"id":"example-employed-sole-trader","jurisdiction":"United Kingdom","label":"Employee with a separate sole trade","notDetermined":["Employment status from real contract facts.","Allowable expenses, VAT registration or MTD eligibility.","Any amount of tax."],"reviewTriggers":["Test employment status separately for each engagement.","Allocate mixed-use expenses to the capacity in which they were incurred.","Check VAT and MTD thresholds separately."],"subjects":[{"id":"sole-trader-person","kind":"natural-person","label":"Synthetic individual"},{"id":"synthetic-employer","kind":"employer","label":"Synthetic employer"}],"summary":"A synthetic UK-resident individual works under an employment contract and also carries on a design trade on their own account."},"interpretation":{"boundary":{"filingOrSubmission":false,"legalAdvice":false,"personalFactsAccepted":false,"singleLabelSufficient":false,"syntheticExample":true},"example":{"archetypeIds":["archetype-sole-trader"],"asOf":"2026-07-28","id":"example-employed-sole-trader","jurisdiction":"United Kingdom","label":"Employee with a separate sole trade","subjects":[{"id":"sole-trader-person","kind":"natural-person","label":"Synthetic individual"},{"id":"synthetic-employer","kind":"employer","label":"Synthetic employer"}],"summary":"A synthetic UK-resident individual works under an employment contract and also carries on a design trade on their own account."},"identityVector":[{"assertions":[{"basis":"The person and sole trade are not separate legal persons.","classificationId":"legal:natural-person","dimensionId":"legal-existence","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Personal, employment and sole-trade capacities","jurisdiction":"United Kingdom","ruleset":"UK general law and HMRC sole-trader guidance as at 2026-07-28","subjectRef":"sole-trader-person","taxOrRegime":"General law"},"sourceIds":["src-hmrc-sole-trader-2026"],"status":"established"}],"dimensionId":"legal-existence","dimensionLabel":"Legal existence and form"},{"assertions":[{"basis":"The natural person is charged on their employment and trade income under the respective rules.","classificationId":"attribution:subject-level","dimensionId":"tax-attribution","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Employment income and independent design-trade profits","jurisdiction":"United Kingdom","ruleset":"UK Income Tax rules and HMRC sole-trader guidance as at 2026-07-28","subjectRef":"sole-trader-person","taxOrRegime":"Income Tax"},"sourceIds":["src-hmrc-sole-trader-2026"],"status":"established"}],"dimensionId":"tax-attribution","dimensionLabel":"Tax attribution and charge"},{"assertions":[{"basis":"Synthetic assumption limited to the employment engagement.","classificationId":"capacity:employee","dimensionId":"capacity-activity","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-06","effectiveTo":null,"scope":{"activityOrContext":"Synthetic employment engagement","jurisdiction":"United Kingdom","ruleset":"GOV.UK employment-status guidance as at 2026-07-28","subjectRef":"sole-trader-person","taxOrRegime":"Employment status for tax"},"sourceIds":["src-govuk-employment-status"],"status":"established"},{"basis":"Synthetic assumption limited to the independent design trade.","classificationId":"capacity:sole-trader","dimensionId":"capacity-activity","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-06","effectiveTo":null,"scope":{"activityOrContext":"Independent design trade","jurisdiction":"United Kingdom","ruleset":"HMRC sole-trader guidance as at 2026-07-28","subjectRef":"sole-trader-person","taxOrRegime":"Income Tax"},"sourceIds":["src-hmrc-sole-trader-2026"],"status":"established"}],"dimensionId":"capacity-activity","dimensionLabel":"Capacity and activity"},{"assertions":[{"basis":"Synthetic example assumption, not a residence assessment.","classificationId":"nexus:uk-domestic-resident","dimensionId":"residence-nexus","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-06","effectiveTo":null,"scope":{"activityOrContext":"2026-27 tax year synthetic assumption","jurisdiction":"United Kingdom","ruleset":"UK residence-based personal-tax framework as at 2026-07-28","subjectRef":"sole-trader-person","taxOrRegime":"Income Tax residence"},"sourceIds":["src-hmrc-rdrm20060"],"status":"established"}],"dimensionId":"residence-nexus","dimensionLabel":"Residence and territorial nexus"},{"assertions":[{"basis":"The example assumes the trade requires a Self Assessment return.","classificationId":"registration:self-assessment","dimensionId":"registration-grouping","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-06","effectiveTo":null,"scope":{"activityOrContext":"Independent design trade","jurisdiction":"United Kingdom","ruleset":"HMRC sole-trader administration guidance as at 2026-07-28","subjectRef":"sole-trader-person","taxOrRegime":"Self Assessment"},"sourceIds":["src-hmrc-sole-trader-2026"],"status":"conditional"}],"dimensionId":"registration-grouping","dimensionLabel":"Registration, election and grouping"},{"assertions":[{"basis":"The example contains no separate body or nominee.","classificationId":"control:legal-owner","dimensionId":"ownership-control","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Synthetic design-trade assets","jurisdiction":"United Kingdom","ruleset":"HMRC sole-trader guidance as at 2026-07-28","subjectRef":"sole-trader-person","taxOrRegime":"General law"},"sourceIds":["src-hmrc-sole-trader-2026"],"status":"established"}],"dimensionId":"ownership-control","dimensionLabel":"Ownership, control and benefit"},{"assertions":[{"basis":"Reporting classification remains account and regime specific.","classificationId":"reporting:individual","dimensionId":"reporting-classification","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Hypothetical financial account","jurisdiction":"United Kingdom","ruleset":"OECD CRS 2025 subject to UK implementation","subjectRef":"sole-trader-person","taxOrRegime":"Common Reporting Standard"},"sourceIds":["src-oecd-crs-2025"],"status":"conditional"}],"dimensionId":"reporting-classification","dimensionLabel":"Reporting classification"},{"assertions":[{"basis":"The synthetic employer operates withholding for the employment engagement; it is not the taxpayer on the individual's trade profits.","classificationId":"obligation:employer-withholder","dimensionId":"obligation-role","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-06","effectiveTo":null,"scope":{"activityOrContext":"Synthetic employment engagement","jurisdiction":"United Kingdom","ruleset":"GOV.UK employment-status guidance as at 2026-07-28","subjectRef":"synthetic-employer","taxOrRegime":"PAYE"},"sourceIds":["src-govuk-paye-employers"],"status":"established"},{"basis":"The individual files their own assumed return; the employer separately withholds on employment pay.","classificationId":"obligation:taxpayer-and-filer","dimensionId":"obligation-role","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-06","effectiveTo":null,"scope":{"activityOrContext":"Independent design-trade return","jurisdiction":"United Kingdom","ruleset":"HMRC sole-trader administration guidance as at 2026-07-28","subjectRef":"sole-trader-person","taxOrRegime":"Self Assessment"},"sourceIds":["src-hmrc-sole-trader-2026"],"status":"established"}],"dimensionId":"obligation-role","dimensionLabel":"Filing, payment and withholding role"}],"notDetermined":["Employment status from real contract facts.","Allowable expenses, VAT registration or MTD eligibility.","Any amount of tax."],"overlaps":[{"dangerousShortcut":"Creating a fictional second person called the business, or treating every personal item as a business item.","id":"overlap-person-and-business-capacity","label":"One person, personal and business capacities","matchedAssertions":{"business-capacity":{"classificationId":"capacity:sole-trader","dimensionId":"capacity-activity","scope":{"activityOrContext":"Independent design trade","jurisdiction":"United Kingdom","ruleset":"HMRC sole-trader guidance as at 2026-07-28","subjectRef":"sole-trader-person","taxOrRegime":"Income Tax"},"status":"established"},"legal-person":{"classificationId":"legal:natural-person","dimensionId":"legal-existence","scope":{"activityOrContext":"Personal, employment and sole-trade capacities","jurisdiction":"United Kingdom","ruleset":"UK general law and HMRC sole-trader guidance as at 2026-07-28","subjectRef":"sole-trader-person","taxOrRegime":"General law"},"status":"established"}},"meaning":"There is one legal person, but transactions and expenses still have to be assigned to the correct personal, employment, trading or other capacity.","sourceIds":["src-govuk-employment-status","src-hmrc-sole-trader-2026"],"status":"established"}],"review":{"conflictingDimensionIds":[],"inactiveAssertionIds":[],"reasons":["Allocate mixed-use expenses to the capacity in which they were incurred.","Check VAT and MTD thresholds separately.","Mixed employment and self-employment.","More than one trade or partnership role.","Shared personal and business assets or expenses.","Test employment status separately for each engagement."],"status":"review-before-use"},"schema":"taxsorted.tax-identity-interpretation/1","sourceIds":["src-govuk-employment-status","src-govuk-paye-employers","src-hmrc-rdrm20060","src-hmrc-sole-trader-2026","src-oecd-crs-2025"],"unresolvedDimensionIds":[]},"schema":"taxsorted.uk.tax-identity-example-detail/1","sources":[{"authorityLevel":"official-guidance","id":"src-hmrc-rdrm20060","jurisdiction":"United Kingdom","limitations":["Historical periods and taxes outside the changed regime require their own rules."],"publisher":"HM Revenue & Customs","retrievedAt":"2026-07-28","supports":["From 6 April 2025, domicile as a relevant tax connecting factor was replaced by a residence-based system in the scope described by HMRC.","Nationality, residence and domicile are distinct concepts."],"title":"RDRM20060: Domicile background and the 2025 change","url":"https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm20060"},{"authorityLevel":"model-standard","id":"src-oecd-crs-2025","jurisdiction":"International","limitations":["Domestic implementation and effective dates control reporting obligations.","The 2025 consolidation includes amendments whose first exchanges are expected later."],"publisher":"OECD","retrievedAt":"2026-07-28","supports":["CRS Entity, Financial Institution, Active NFE, Passive NFE and Controlling Person are separate reporting classifications.","A trust's controlling-person roles include settlors, trustees, protectors, beneficiaries or classes and other persons exercising ultimate effective control."],"title":"Consolidated text of the Common Reporting Standard 2025","url":"https://www.oecd.org/content/dam/oecd/en/publications/reports/2025/04/consolidated-text-of-the-common-reporting-standard-2025_e478bc04/055664b1-en.pdf"},{"authorityLevel":"official-guidance","id":"src-govuk-employment-status","jurisdiction":"United Kingdom","limitations":["The page is general guidance and does not determine a real engagement."],"publisher":"GOV.UK","retrievedAt":"2026-07-28","supports":["One person can be employed and self-employed at the same time.","Employment status for tax is checked for the particular working relationship and can differ from employment-law status."],"title":"Employment status: self-employed and contractor","url":"https://www.gov.uk/employment-status/selfemployed-contractor"},{"authorityLevel":"official-guidance","id":"src-govuk-paye-employers","jurisdiction":"United Kingdom","limitations":["Registration thresholds, worker status, special cases and the rules for the period still need separate checks."],"publisher":"GOV.UK","retrievedAt":"2026-07-28","supports":["An employer normally operates PAYE through payroll to collect Income Tax and National Insurance from employment.","The employer deducts, reports and pays under the payroll rules rather than becoming the employee's income-tax taxpayer."],"title":"PAYE and payroll for employers","url":"https://www.gov.uk/paye-for-employers"},{"authorityLevel":"official-guidance","id":"src-hmrc-sole-trader-2026","jurisdiction":"United Kingdom","limitations":["Tax obligations still depend on activities, income, registrations and period."],"publisher":"HM Revenue & Customs","retrievedAt":"2026-07-28","supports":["A sole trader and the business are not separate legal persons.","A trading name does not create a separate person."],"title":"How to set up as a sole trader","url":"https://taxconfident.campaign.gov.uk/small-businesses-and-tax/starting-out/set-up-sole-trader/"}]}