How the means test works for self-employed
The HSE uses your taxable income — your net profit after allowable business expenses — for the assessment. If your business had low or variable income, your assessed income may be lower than you expect.
Use your most recent Notice of Assessment
Revenue sends a Notice of Assessment after you file your tax return. This shows your declared taxable income and is the primary document the HSE uses.
Audited accounts or accountant letter
If your accounts are prepared by an accountant, include those. If income varies significantly year to year, a letter from your accountant explaining this helps.
Don't forget deductionsRent, childcare, travel to work costs, and maintenance payments can all be deducted from your assessed income — even if you are self-employed. Include evidence of these costs.
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