Self-Employed Income Reconstruction
Forensic reconstruction of self-employed earnings where PAYE records are not available — SA302 tax return analysis, business account reconstruction, trading history analysis, and peer comparison where appropriate. Used where claimants are self-employed, company directors, or work through personal service companies.
What This Covers
- SA302 and self-assessment reconstruction of draw and taxable profits
- Business accounts analysis distinguishing personal and business earnings
- Trading history and seasonality adjustments for past and future loss
- Director remuneration, dividends, and PSC arrangements
- Comparator earnings analysis where records are sparse
- Integration with Ogden-based future loss where residual capacity remains
When You Need This
- Claimant is self-employed, a sole trader, or a company director
- PAYE evidence cannot establish pre-injury earning capacity
- Business accounts and tax returns conflict or are incomplete
- Defendant challenges the credibility of declared earnings
- Personal service company structures complicate quantum
Our Approach
- Rebuild income from tax records, accounts, and bank evidence
- Separate sustainable earning capacity from one-off spikes
- Use comparators carefully and disclose limitations
- Present a coherent past and future loss narrative
- Write for cross-examination on accounting and tax issues