Business Detail

What this is

The business detail page shows the full information for a single income source registered with HMRC. This includes the business address, accounting period dates, income type classification, and other details HMRC holds for that source.

What you see on screen

The detail page for a business shows:

• Business name or trading name - for self-employment, this is your registered trading name
• Income type - self-employment, UK property, or foreign property
• Business ID - the unique identifier HMRC uses for this income source
• Business address - the registered address (for self-employment and property income)
• Accounting period - the start and end dates of the accounting period
• Accounting type - cash basis or traditional (accruals) accounting

Things to know

• This information comes from HMRC. The details shown are what HMRC has on record for this income source. To change them, you would need to update your records with HMRC directly.
• The business ID is important. It is the identifier used when submitting quarterly updates for this specific income source. Aligned handles this automatically when you upload data.
• Accounting type matters for reporting. Whether you use cash basis or accruals accounting affects which HMRC fields are required in your quarterly submissions.