Sole Trader Services

The Power of Analogue in a Digitalised World

Thu, 01 Jan 2026 21:10:56 GMT

Reduce your digital footprint to boost your creativity, cognivity and sales

As the dangers of digital convenience and Artificial Intelligence (AI) dependency become ever more apparent, its a good time to reflect on the way we used to do things and look deeper into what analogue actually means. We know now that the use of digital can result in the loss of individuality, authenticity and connection as human beings. The good news is that the demand for analogue continues to rise, and it's a culture trend that's been growing for the last fifteen years.

Ever since the ubiquitous smartphone was introduced in 1994, and especially since the launch of the Apple's App Store and Google's Android Market in 2008, the dramatic shift to an increasingly digital way life has beset us all and completely changed our lives. During this time, we have been led to believe that analogue and the old ways of doing things have been left far behind.

I hadn't given this much thought until I came across a fascinating book called The Revenge of Analog by Canadian author and journalist, David Sax. It was p ublished in 2017 and, I believe, is more relevant today than it was nearly a decade ago. In my reivews, here (coming soon) and on Spiral Leaf (where I focus on how analogue brings us closer to ourselves, each other and Mother Nature), I share the heartwarming fact that, despite the digital revolution, our craving for the tangible, tactile and sensual experience of analogue is alive and well.

It means our need to fully engage each of our senses, to exercise our mind and connect with fellow human beings, cannot be supressed. It means we no longer have to make excuses for reading a book or writing a daily journal. It means there are countless book clubs, boardgame cafes, gardening brigades and all manner of other groups, coming together in their communities to embrace analogue for all the benefits it brings. For business owners, it means having an edge when it comes to doing things and delivering things in uniquely non-digital ways.

Not only this, David's book reveals that analogue is favoured by corporate executives and digital giants who consider it to be the most effective and efficient way to do business . Also, thanks to Gen-Z - who appreciate the value of analogue to express their identity, fulfil their sense of ownership and connect with friends - is now considered cool. While they are not likely to ditch their smartphones anytime soon, it's refreshing to know they are weaving more analogue into their lives and enjoying themselves in the process.

What is analogue?

The word analogue (or analog) comes from the Greek words ana , meaning up to , and logos , meaning ratio or proportion . It first appeared in computer language in 1946 as an adjective to describe a type of signal that is continuous in amplitude . Since then, it has been largely replaced by a digital signal and the tools that come with it for every situation. The meme: there's an app for that , derived from Apple's highly successful advertising campaign became popular as a means to corral us into a new way of digital living.

Analogue describes the continuous, smooth waves (or sine waves) of physical quantities such as sound or temperature. At a lower bandwidth, analogue processes, whether in vinyl records, film photography or the human voice, excel at capturing nuances because they record data in a continuous, physical manner that directly mirrors the original source .

Analogue describes manual activities such as writing which is a direct, physical process where the body (hand) interacts with a tangible tool (pen) and a tangible medium (paper) to create a representation of thought. Such activities activate different part of the brain which improves memory, fosters deeper focus and provides a unique sensory experience distinct from the automated, often distracting, digital world.

This is why analogue behaviours, tools and techniques represent an extension of our mind's natural process, allowing for a more human, connected and intentional form of creation. The main part of analogue's appeal (and the reason for its staying power) is the power of its continued use and elevance. It comes from the need for us to create our own style and identity, to enjoy the satisfaction that comes from owning tangible things that we value, and from doing things for ourselves in our own way.

Analogue provides the means to experience life first hand and to share experiences with others in real time. It gives us our most memorable moments, the opportunity to learn new skills through practice and the connectivity needed to form lasting bonds.

What is digital?

The word digital describes electronic technology that generates, stores and processes data in terms of positive (1) and non-positive (0) states or values. These binary values (0s and 1s) represent continuous data that inherently loses nuance by breaking things down into mutually exclusive categories . This is why digital data must be converted from analogue for computers to process it and not the other way round.

It means that AI can never create anything from nothing or produce anything original by itself. It is the reason why many writers and artists are raising objection to the way AI takes their work to teach itself how to produce copies (and variations) without any acknowledgement or commission arrangements. In his article - The Harm and Hypocrisy of AI Art - digital product designer, Matt Corrall, states: all that ‘data’ has so far mostly been scraped from the internet - taken in secret from people who didn’t know and didn’t consent to handing it over. Low-paid workers are used to manually filter offensive and upsetting images out of the datasets, and to type out description tags for the millions of images, so that the machine knows what its looking at.

Considering the serious harms being caused by enormous AI data centres with a ferocious appetite for energy and water - causing 24 hour noise pollution and depriving local communities and wildlife of clean water - we would do well to think about how we are playing our part in all this and how much we are missing out on by not living in the real word.

Writers, artists and creators across different disciplines have spoken out or signed open letters against the non-consensual and unlicensed use of their work for training generative AI. It is a direct infringement on copyright to steal and use content without an artist's permission. When idententical digital copies of artists' work (or parts of it) are sold commercially online for much lower prices, it devalues the original work and harms the livelihood of artists who have dedicated their lives to developing their craft.

More people are rediscovering analogue because as human beings we value originality and authenticity. We appreciate things that resonate with us and we love good story. It means creative pursuits will always have a place in our lives. You can never stop an artist from creating or a writer from writing. We are born with creative ability and we should nurture it using analogue because you can never replace the human experience with a heart-less and mind-less bot or a machine.

The digital detox

When I first got used to using a smartphone, I downloaded different apps over the years that promised to help me organise my life and my business in a seamless flow of daily reminders, notifications and (as it turned out) offers to upgrade. I tried some online productivity platforms such as Evernote and Trello. I liked the idea of having everything immaculately organised, perfectly stored and immediately accessible - wherever I happened to be and whatever I needed to do.

The reality was very different. I spent hours watching tutorial videos and reading books such as Getting Things Done by David Allen. I attempted to devise a unique filing system that accounted for every eventuality and then would set out to find information to put in it. I never ended up finishing it or using it as intended, and the entire time I continued to use my seemingly ineffective and comparatively scruffy analogue system of a diary, various notebooks, endless lists, a mechanical pencil and a fountain pen.

I say, seemingly ineffective, because when I look back, I have always produced more than I could have imagined. I have never missed a deadline or not put my heart and soul into everything I do. This has been the case for the last 40 years of my working life so what is the problem? I say, comparatively scruffy, because compared to pictures of the productivity tools and apps, my arrangement does look that way. My doodles, notes written in all directions, endless crossings-out, ticks and stars, are no match for the orderly day-glo-colour-coded folders, files, documents and images seemingly required to make me more productive.

In the end, I give up and sit down to write a NEW LIST. I transfer notes I haven't used from various notebooks into the current one and update my old lists. I realise how much I enjoy the process and that my system is neither ineffective nor scruffy - it works like a dream and looks like I did it - and there will never be an app for that.

The analogue edge

If you are running a small business or enterprise, apart from experiencing a boost in creativity having slowed down to organise your thoughts and plans the analogue way, there is another reason to return to the old way of doing things. Not entirely, of course, only where it might be of benefit to you, your customers and potential customers.

The easiest way to impress someone, is to do something different, and in this digital age, this can be as simple as sending something in the post. A meaningful, well presented message intended as a gift requires little effort and could bring unforeseen rewards and opportunities. Here are a few ideas that may serve to delight your customer:

A welcoming seasonal card
An open invitation to join or attend
A personal thank you note
A product sample with a card to return with a review
A gift wrapped in paper and tied with string
A Gift Voucher inside a blank a card
A quirky or customised bookmark

All these things can be handmade (if you are so inclined) or they can be bought online (or locally) by creatives who make beautiful cards, paper. boxes and envelopes using natural materials. When done correctly, preferrably hand-written and sent at the right time, receiving something analogue that can be touched, felt, sensed and experienced, will be remembered and so will you.

I hope you enjoy bringing more analogue into your life (and business) and I look forward to seeing you again soon.

Sue Cartwright AInstAM

Sole Trader Services

Further Reading

What is a Home Office and Why Do You Need One? by Sue Cartwright, Sole Trader Services

HOW TO set up a Home Office - Sue Cartwright, Sole Trader Services

What is a Home Office and why do you need one?

Mon, 20 Oct 2025 22:56:46 GMT

Every Sole Trader has to carry out business administration somewhere

A Home Office comes in many a different shape and size - from a dedicated or shared room; to an alcove under the stairs or a den in the attic; to a garage or shed in the garden; to the cab of a van or the corner of a kitchen table. Some are in use all through the day, some are used intermittently as required, and other spaces - where calls, invoicing, writing quotes and other administration takes place on the fly - are not often considered to be a workspace when they actually are.

What is a Home Office?

Anyone who runs a business for themselves has to carry out administration, use a computer, deal with paperwork, make calls and store information in both hard and soft copy formats. This is done on a scale from ad hoc, using basic methods (and familiar containers) for storing information, to a full time administrative office set up or design studio - the kind of which some of us find ourselves searching for and admiring on Pinterest .

I am sure that many Sole Traders carry out administration, communications and digital accounting increasingly on your smartphones. Although this can be quicker and more convenient, be careful not to opt-in to productivity apps or government websites that ask you to provide biometric details (thumbprint and/or a selfie) so that they can indisriminately share your data without your knowledge or consent. In any event, it is important to retain paper copies of important documents and records - and things like future plans, important notes and your diary - in case you lose your smartphone or have no access to the internet.

The thing to be aware of in terms of claiming for a Home Office as a business expense, is that even if you don't have a physical location or dedicated office space at home, you DO have to make calls, respond to emails and carry out at least the minimum amount of administration required, and you CAN claim for this as a legitimate expense on your Self Assessment return. This is calculated from the cost of running your home - so make sure you (or your book keeper or accountant) are claiming for this correctly as a monthly expense.

Note that if you use an additional room for meetings or to see clients, or if you have a separate workshop, studio or storeroom, this can be claimed for in the same way and serves to reduce your tax liability even further.

What does a Home Office do?

There are several administrative functions required for managing yourself as a solo professional and running your business as a Sole Trader. If you are registered as self employed, you will have certain responsibilities to remain compliant and this extends to your customers, suppliers and other stakeholders you have made contracts with.

COMPLIANCE & CONTRACTS

Having registered as self employed with HM Customs and Excise (HMRC) and acquired your own online Gateway account, you need to keep a record of your monthly trading activities using a cash accounting system based on CASH IN and CASH OUT.

A Home Office (or dedicated space) provides a place to file copies of sales invoices, receipts for business expenses, insurances, terms of trading, contracts, bank statements and so on. It is where you complete your accounts at the end of the tax year and submit your Self Assessment Return (online or by paper). It is where you keep copies of your accounts for a minimum of six years.

CUSTOMERS & COMMUNICATION

Customers are always treated as a priority in an independent trader's world. Very often, this extends to being available outside office hours and sometimes at weekends, for the most loyal patrons. Keeping good records ensures that you make the most of every opportunity and provide the best possible service.

A Home Office (or dedicated space) is where you carry out your administrative tasks on a day to day basis to keep in touch with customers, deliver services and progress sales. It includes telephone calls, emails, texts, messages and enquiries. It is where you keep everything you need to create quotes, invoices, reminders and information provided as part of your product or service.

COLLATERAL & CONTENT

Every business (or professional) produces a suite of knowledge, materials and content over a period of time through practical application, experience and learning. This information is used to create things like branding, sales literature, website content and social media profiles. It also includes accreditations, memberships, certificates, photographs, letters, cards, communications and other items that are special to you and that can be used to attract new clients, inspire interesting ideas and enrich your offerings.

A Home Office is somewhere where you can store things that are important to you and your business. It is where you can keep things safely over the long-term for prosperity and where you can find things when they are needed.

What do you need to run a Home Office?

A few of the most of the most essential things you need to set up and manage your business administration:

HOME OFFICE

Furniture - desk, office chair, computer, laptop, storage, files, shelving
IT System - smartphone (or flip phone), telephone, computer or laptop, webcam, speakers, headphones
Calendar - hard copy diary or work journal, computer operating system calendar (see below), wall calendar
Shelving - reference books, manuals, magazines, folders, arch lever files, file boxes, folders, notebooks
Stationery - letterheads, copy paper, invoices, envelopes, postage, packaging, files, folders, notebooks, labels
Equipment - hole punch, stapler, ruler, scissors, pens and pencils, shredding machine, document binder

FILING SYSTEM

HMRC Files - copy of Self Assessment tax returns and paperwork (one bundle for each year)
Arch Lever Files - paper copies indexed by A-Z, numerical, date or monthly dividers
Box Files - loose materials such as leaflets, brochures, stapled documents, certificates
Folders - for transporting content and organising information for projects, clients, tasks, etc

COMPUTER (or LAPTOP)

Operating System - ZOHO Mail and Workplace Suite as a professional alternative to Microsoft/Google (see below)
Office Documents - (as above) for uploading, downloading, editing, sharing and filing in labelled folders
Email Address - purchase your own Domain name with a dedicated and secure email address (see below)
Email Contacts - store details of regular contacts in your address book to save time later
Email Folders - Delete, flag for action or file emails straight away to keep your inbox organised

Use the above as a check list to see if there are any improvements you can make now. Look into how you can make things easier to manage in the long run and how best to protect your records - and your track record - as a business owner into the future.

A fresh approach to being organised

I enjoy being an organised Sole Trader so that I can continue working for myself while managing several commitments. These include working with my clients, writing for my various blogs and future projects and helping out as a volunteer for CA British Isles . In terms of running an office (at any level), I learned over the last 40 years through trial and error that - the quicker you decide to throw something away or delete it, mark it for action and do it or file it away so that you can find it again, the better .

Whether you are tidy or untidy, it doesn't matter, if you let unwanted, unactioned and unfiled paperwork pile up, you are going to waste an impressive amount of time over the course of a year looking for things, re-doing things and missing deadlines .

Anyone can set up a simple filing system (in your Home Office and on your computer or laptop). It doesn't need to be complicated and will ensure you know what to do with incoming information and where to put things - without missing a beat.

Your Home Office (or designated space) doesn't have to be immaculate and should reflect your own style. Even if it doesn't exist as a permanent entity, you still need somewhere to process things and store your records. Whatever your approach, it pays to have a spring clean every so often (at least once a year) to get rid of things that no longer apply and organise things that do.

If you want to know more about claiming Home Office expenses, whether to settle on the flat rate provided by HMRC (see below) or whether you might be owed a tax rebate , please contact me to arrange a call .

Sue Cartwright AInstAM

Sole Trader Services

Recommendations & Further Information

HOW TO set up a Home Office - Sue Cartwright, Sole Trader Services

Zoho Office Workplace and Zoho Mail - Zoho Corporation (my personal recommendation - no affiliation)

Website Domains & New Domain Name Extensions - Namesco (my personal recommendation - no affiliation)

Simplified expenses if your are self employed (flat rates) - Government Publication

Claim tax relief for your job expenses - working from home - Government Publication

Join my Mailing List

Helpful reminders, important updates, new posts, website content and resources

If you would like to receive updates relevant to Sole Traders and private enterprises, as well as being the first to know about new content posted on my blog or new ideas, suggestions and guidance , you are welcome to join me.

Simply contact me and ask to be added to the list. I will confirm by return and you can request to be unlisted anytime.

Reasons not to go limited and what to be aware of

Wed, 15 Oct 2025 19:49:00 GMT

Any benefits for Sole Traders forming a limited company no longer apply

One of the reasons why Sole Traders transition to become a limited company is to attract customers and suppliers who might otherwise see an independent trader as less established or financially unstable. Some set up dormant companies to reserve a name with a view to making the switch later on. However, the cons of owning a company are about to far outweigh the pros from next month when the government requests new identification verification from directors. This new system is about to affect us all so please make sure you are prepared and know how to protect yourself.

Enter the new GOV.UK One Login (One Login), currently being rolled out to secure personal biometric data from an unsuspecting public to feed into a pre-existing, inter-connected and phased centralised system. Forget the Britcard which was clearly a distraction, this comes with the promise of a more speedy, reliable and 'safe' centralised login service (and accompanying app) which can already be used to access 48 government websites . Companies House is the first to officially request opt-in by company directors and unbeknown to many, there is an alternative which I share with you below.

It is important to know that the government is not sharing the bigger picture and this is not just for company directors. It starts by asking you to opt-in voluntarily using One Login on any one of the government websites until before you know it, you are locked out of any other other means of accessing your data.

Deep-spun security flaws

Perhaps the most important issue to be aware of, and one which is not being widely reported, is that there are serious vulnerabilities in the live One Login service. On 16 May this year, an IT security consultancy discovered that privileged access to One Login can be compromised without detection by security monitoring tools and stated that 3 million users who had already opted in were at risk of data breaches and identity theft . On 21 April, Willow Tohi of Newstarget, reported deep-spun security flaws of the One Login system which were exposed by a whistleblower.

The irony is that even Companies House has security concerns for One Login which tallies with information I have found on this issue. As recently as May 2025, One Login failed to renew its Digital Identity and Trust Framework (DITF) security certification following its lapse. Without pause, the framework continues to be tweeked while continuing to violate the government's own Secure by Design principles.

Costly digital accounting requirments

You may have read here previously that the qualifying income threshold for Making Tax Digital for Sole Traders hits £20,000 (gross) in April 2028 for the 2027-28 tax year. This means you can only file your end of year return (and quarterly updates) using accredited digital software. However, this threshold no longer applies to company directors as all limited company accounts must be filed digitally from April 2027, meaning you will have to make the switch earlier.

Voluntarily striking off

Another thing to be aware of is how difficult (and costly) it can be to de-register or strike off a limited company voluntarily from Companies House, especially if you have traded within the last 3 months. Some company owners are going through the process of looking into alternative ways to do business before striking themselves off the register. The latter can take up to 6 months to include the publication of a public notice asking for any objections regarding the closure of the company over a 2 month period.

Even dormant companies that have never traded - or not traded in the last 3 months - will need to dispose of assets protected by the company in the correct manner, or these will be automatically returned to the Crown when the company is dissolved.

If you are already limited

If you are a new company director from 18 November this year, you have to verify your identification with Companies House. If you are an existing director, you have twelve months to do so (although I wouldn't wait this long if you want to use the only non-biometric alternative which is currently the Post Office ID Verification Service - see below).

Many will ask their accountants to do this for them using the Authorised Corporate Service Provider (ACSP) route where a text is sent with a link asking you to take a photo of yourself and provide a fingerprint via your smartphone. This means your information will be incorporated into the One Login system by default and you will be charged a fee to do this. It is then simply a question of time before you are hooked into the new Government Wallet which is waiting in the wings to connect government departments and integrate everyone's personal and financial data.

This final piece will connect government departments (credential issuers), users (credential holders) and verifiers requesting data (credential verifiers). According to keynote speaker, Natalie Jones OBE, at the Think Cybersecurity and Digital Identity for Government event recently: the wallet would underpin a 'national digital identity credential' enabling citizens to verify themselves securely not only across government but potentially in cross-border contexts .

The Government Wallet is not available for public use right now but is already in place to 'securely' save government issued digital documents and show these documents to organisations, businesses and other parts of government to prove things such as your age, identity or eligibility for services.

Postal verification and paper forms

You can avoid this biometric verification trap by presenting your driving licence as photo ID through the Post Office ID Verification Service where you can verify your identity either in person at the Post Office or with bank or building society details and your National Insurance number along with answers to some security questions.

If you come across a request to opt into One Login when you are visiting a government website, click 'NO' and follow the steps to use existing alternative options. This could include sending a paper form (or using your online account where you can still upload things like a copy of your driving licence, bank statements, rental contracts or utility bills). Be aware that these alternative options will no longer be available and any existing online accounts will be closed soon after you opt-in to One Login.

The above is all you need for verifications, registrations, applications, (dated) end of year self assessments and so on with forms available to download and print directly from the internet when you know what you are looking for. You can also phone the relevant department and ask them to send what you need to your address which is something they are still obliged to do for you.

Cash, photo IDs, paper forms and the Post Office

Our most powerful defence aganst biometric tyranny on our journey towards digital autonomy and freedom , comes in the form of using cash, photo ID (driving licence and passport), paper forms, existing online accounts such as HMRC Gateway and Universal Credits, and our beloved Post Office, especially for ID verification and recorded deliveries.

It means your driving licence and passport are going to become precious commodities, especially your driving licence, being the only form of non-biometric ID that can be used for identity verification (on many platforms). It looks like old passports are being phased out with only biometric passports being accepted by government agencies and eVisas no longer counted as proof of identity.

In the name of technological progress, the things we value so highly are being de-valued for their lack of convenience, speed or relevance, and for the sake of an unsafe, unproven, unethical and unwanted centralised biometric monitoring system.

All is not lost

The government needs a lot more than the estimated 4 million (or 11 million according to the government) to opt into One Login. Currently way off target, as ministers were hoping that this figure would reach about 30 million by the end of 2024, even after being warned by the then Chief Information Security Officer that the Government Digital Service, One Login, was carrying a high level of risk .

We still have access to cash, downloadable paper forms, onine accounts and driving licence verification via the Post Office. We must make good use of these alternatives and insist on being able to use them, however inconvenient this may be for us and the government agent or provider.

I am not an expert (please read my disclaimer below) although I have had experience running a limited company and have done enough research to know that I needed to share this information with you to provide a starting point for your research.

If you value your personal, business and financial freedom, never has it been more important for you to understand what is going on and how this is going to affect you. It has been designed to come in fast and trigger information overload, leaving you feeling helpless with no real choice in the matter. This is not the case, and we still have time to derail this entire dystopian project.

If you are a Sole Trader working on your own (perhaps with a separate dormant limited company), I may able to help so please contact me to arrange a free, no obligation call.

Thank you for reading (and caring) and I look forward to seeing you again soon.

Sue Cartwright AInstAM

Sole Trader Services

Further Information

Various References (including links above)

Security tests reveal serious vulnerability in government’s One Login digital ID system - Bryan Glick , Editor in Chief, Computer Weekly (16 May 2025)

Companies House security concerns with GOV.UK One Login - Western Financial News (9 Jun 2025)

Government’s One Login System Loses Key Security Certification - Bramble Hub (9 June 2025)

GOV.UK One Login faces scandal as whistleblower exposes deep-spun security flaws - Willow Tohi, Newstarget (21 Apr 2025)

One Login security issues have been addressed - minister says - Sam Trendall, Civil Service World (22 May 2025)

Government eyes full adoption of GOV.UK One Login by 2027 - Think Digital Partners (6 Oct 2025)

Secure by Design - Government Publication

UK digital identity and attributes trust framework (0.4) - Government Publication

New roles in the gamma trust framework - Government Publication

Government Wallet - Government Publication

Biometric Information - Government Publication

Understanding identity verification for Companies House (no mention of Postal ID Verification) - Government Video

Verify your identity with Companies House (from 18 November 2025) - Government Publication

Striking off application by a company (DS01 form) and Continuation Page - Companies House

ID Branch Verification (documents checked and identity verified in person) - Post Office Service

Already signed up to Digital ID? - What To Do Now - Miles Harris

Digital ID: Company Directors Forced to Enrol by 18 November - Miles Harris

Is the digital Britcard announcement a psy-op? - Clare Wills Harrison, Conscientious Currency

How to close a business - Federation of Small Business (Legal & Business Hub)

Closing a limited company (via Companies House) - Government Publication

Join my Mailing List

Helpful reminders, important updates, new posts, website content and resources

Simply contact me and ask to be added to the list. I will confirm by return and you can request to be unlisted anytime.

The archetype of a Sole Trader according to Abraham Maslow

Fri, 10 Oct 2025 23:07:19 GMT

Sole Traders demonstrate the qualities of healthy, self actualised people

I was revisiting the work of Abraham Maslow recently to write an article and found myself re-reading most of his book Motivation and Personalities where he shares his findings on the attributes of what he calls 'self-actualised' individuals. He studied healthy people as a means to understand what healthy people need to be healthy, which was considered a radical and unpopular approach in Freudian times. The qualities are fascinating and remind me of someone like you.

Who was Abraham Maslow?

I think I am right in saying that most people have heard of Abraham H Maslow [1908-1970] who was an American psychologist and philosopher and one of the driving forces and founders of humanistic psychology.

Abraham is best known for his Hierarchy of Needs representing five stages of growth in a pyramid from basic dependency needs at the bottom up to higher levels representing self-esteem and growth. At the top are peak experiences when a person has moments of feeling more alive, whole, self-sufficient and being aware of things like justice, truth, goodness, harmony and humility.

While Maslow believed that only relatively few people achieve self actualisation (especially all of the time), everyone experiences moments of self-actualisation through the peak experience. In his book, Personality and Motivation (Third Edition) , he explains from his study of healthy, well-balanced and content (self actualised) people, what their main traits are.

As one of the most influential philosophers of the twentieth century - and one of few academics who cared passionately about the wellbeing of people - Abraham Maslow tells us how meeting our fundamental needs such as safety and belonging provides the foundation for higher-level personal development and growth. He saw this as a fundamental human right and continued to develop and evolve his theory throughout his life to provide guidance on how we can best fulfil human potential.

What is Maslow's Hierarch of Needs?

It doesn't hurt to go over this again because it's fundamental knowledge that continues to stand the test of time. The five levels of needs are:

Physiological Needs - biological for human survival such as air, food, drink, shelter, clothing, sleep and homeostasis.
Safety Needs - consistency, predictability, order and control including health, financial security and freedom from harm.
Love and Belongingness Needs - social connection, friendships, family bonds, romantic relationships and acceptance
E steem Needs - self-respect, personal achievement and recognition and respect from others
Self-actualisation Needs - pursuit of realising your potential through personal growth, creativity and/or achieving meaningful goals or, as Maslow put it, the desire to become everything one is capable of becoming.

Even though we are all, theoretically, capable of self-actualising, the general consensus (or programming) is that most of us will not do so, or only to a limited degree. In 1970, Maslow estimated that only 2 percent of people would reach the state of self-actualisation and I think he would be pleasantly surprised to know that there are more of us doing this now than ever before.

What is self actualisation?

When I discovered Abraham Maslow's attributes of self-actualised people, I soon realised how many of them align with those of a dedicated Sole Trader and what it takes to be one.

The following closely match what it means to be a free and sovereign independent trader. There is a shorter list in the next section to summarise what I am calling the Archetype of a Sole Trader which may be helpful. See how many of the following qualities resonate or relate to you:

Attitude & Perspective

holistic way of thinking and seeing
flexible and can adapt realistically to any people, any environment
criticism not seen as an attack or a rejection, rather an opportunity to learn or improve
capable of gratitude with a genuine desire to help the human race
life remains precious and never goes stale
perfectly imperfect with no time for unreal perfectionism
miracles remain miracles even as they occur again and again
largely satisfied with safety and basic needs
acceptance of own nature without chagrin or complaint
goes through the ritual of convention with a good-humoured shrug and with the best possible grace

Self Development & Confidence

feels self-confident, capable, adequate and useful
primarily moivated by a need to develop and actualise fullest potential and capabilities
extremely individual and healthily selfish while being extremely compassionate and altruistic
self acceptance, spontaneity, naturalness, authenticity, gratificaton awareness and self choice
ability for self control, delayed pleasure, politeness and causing no harm
independent of the approval or disapproval of others
lack of unnecessary or unrealistic guilt
ability to detect the spurious, the fake, the dishonest, judges people correctly and efficiently
always on a mission to do something, complete a task or solve a problem
positively enjoys solitude and privacy, sleeps soundly, undisturbed by appetite
makes up own mind, comes to own decisions, creates own style

Philosophy & Beliefs

lives according to the widest possible frame of reference and within a broad but not petty framework of values
a need for knowledge, for understanding, for a life philosophy and theoretical frame of reference
a need for value and a value system with a sharp distinction between selfishness and unselfishness
self starter who takes responsibility for themselves and enjoys helping others
strong sense of right and wrong, and good and evil
strongly ethical with definite moral standards, driven to do right and cause no harm
prefers to live as an active, responsible, self disciplined deciding-agent rather than a pawn

Doesn't that make you feel better? I am sure you were able to nod to most of these highly admirable traits. Some may seem a bit our of reach but I believe they are all good things to aspire to. It is something you can refer to if you feel like a boost.

What is the Sole Trader Archetype?

From the attributes mentioned above, I summarised a definitive list of attributes that make up the Sole Trader Archetype in the most general of terms. I hope this will help you to recognise yourself as the exceptional human being you are and perhaps use some of these qualities - as they refer to you - to include in your professional bio and other content.

S for Service - to serve is something you feel you were born to do

O for Originality - there is only one of you and what you do is unique

L for Love - the currency of the Universe (coupled with truth) is your source of all creativity

E for Energy - when you radiate a high frequency you bring abundance into your life

T for Truth - every good relationship depends on trust - you keep your promises

R for Rationality - a calm and reasoned approach is your secret to lasting success

A for Attitude - you have good intentions and being positively motivated matters to you

D for Determination - when the going gets tough you don't give up - you keep going

E for Empathy - you know that a world without compassion is a world without joy

R for Responsibility - you want to be in control of your own life and your own future

Remember that as the world becomes more digitalised and remote, these qualities and values will become more highly sought after as you continue to find people willing and able to benefit from your integrity, knowledge, skills and personal service.

What does this mean for you?

When you recognise that the qualities and attributes mentioned above (which you may take for granted) are demonstrated only by psychologically healthy, self actualised people, you know that you represent a very small percentage of people.

It means is that you have a lot to offer and simply by taking the leap to be a Sole Trader, you are a natural self-starter and a self-motivator which deserves recognition and respect. You are part of an entire sector of 4.1 million people (and many more working under the radar) who value your freedom to live as a sovereign human being.

I hope that you take heart that even if you are struggling right now or not sure of your your future direction , you are already way ahead of the game. In terms of next steps, I will continue to post ideas and guidance here, and perhaps have the opportunity to work with you if you want to contact me .

You can use the list above to identify areas you might want to develop to boost your confidence and to realise that you are already one of a kind exactly as you are. Your personality, motivation and service are always needed and much appreciated.

I hope this has been helpful and I look forward to seeing you again soon.

Sue Cartwright AInstAM

Sole Trader Services

Buy the Book

Motivation and Personality (Third Edition) by Abraham Maslow - this book is out of print but you can search for it online on second hand bookshops such as Abe Books (delivery to the British Isles) and World of Books - n o affiliations.

Join my Mailing List

Helpful reminders, important updates, new posts, website content and resources

Simply contact me and ask to be added to the list. I will confirm by return and you can request to be unlisted anytime.

Why you don't need to go digital if you earn less than £20,000 a year

Sun, 05 Oct 2025 07:19:32 GMT

If your income is less than £20K a year before expenses, you don't need to go digital, unless you earn over this amount in the 2027-28 tax year

If you are a Sole Trader with a gross income of less than £20,000, you will not be required to switch to the new Making Tax Digital system. This is good news for many of us who operate successfully on a part time or low self employed income for whatever reason. However, we all need to understand what these new rules mean, when they come into play and how best to avoid them instead of being caught by surprise when the time comes.

What is Making Tax Digital ?

Making Tax Digital represents the bigest change in financial reporting since HM Revenue and Customs (HMRC) launched Self Assessment returns for the self employed more than 30 years ago.

This big shake-up will require self employed individuals earning certain levels of income to switch from filing their annual returns online using the existing system, to using an accredited digital accounting system such as Quick Books, Xero, Sage and others, from which to send quarterly reports to HMRC and to submit your end of year tax returns.

Who has to go digital?

According to current government statistics on Income Tax Self Assessment (ITSA), around 2.9 million (42 percent) of businesses have a qualifying income over £20,000 and will will need to join Making Tax Digital to complete their returns from 6 April 2028.

As far as I can tell, that leaves 4 million of us (including landlords) who are earning less than £20,000 a year and there is no need for us to pay for the extra time, cost and frustration of going digital because we don't need to.

The problem is that most high street tax services, agency book keepers and accountants will probably discontinue the provision of manual book keeping services by adopting an 'only-digital' approach, leaving you with no option to continue using simple cash accounting and filing returns on line, even if your business sits below the qualifying income level.

What are the qualifying income thresholds and dates?

The requirement to start using Making Tax Digital for ITSA depends on the qualifying income threshold within a tax year as follows:

Over £50,000 (gross income) for the 2024 to 2025 tax year requires digital from 6 April 2026
Over £30,000 (gross income) for the 2025 to 2026 tax year requires digital from 6 April 2027
Over £20,000 (gross income) for the 2026 to 2027 tax year requires digital from 6 April 2028

This means that even if they further reduce the qualifying income threshold below £20,000, we have a few years to go before we may (or may not) have to think about having to go digital as well.

Who doesn't need to go digital?

It is interesting to know that, according to Google, there are currently 4 million Sole Traders in the British Isles earning less than £20,000 a year. If you have survived the last five turbulent years, have been brave enough to start again having lost everything, or have only recently started trading, you have held onto your bid for freedom and I salute you.

I can include myself in this number and we currently account for 60 percent of total private sector self employment across the British Isles. I wonder how many of us are managing well on a low income working towards our own plans for the future and want to remain independent from the system?

With this in mind, there are many worthwhile reasons (and benefits) for being a new, part time or low income Sole Trader:

Low overheads and able to claim expenses for working from home
Trusted in the community by local clients reducing the need to advertise
Freedom to work on what you enjoy - using time and resources available
Ability to earn extra income from hobbies, specialist knowledge and experience
Time to work on creative endeavours, commissions and specialist projects
Being in control of your livelihood and building something worfthwhile for the future

In my situation, I have reduced my living expenses so that I can continue working on long term projects and invest more time in volunteering for the Community Assembly of the British Isles . It means I can invest in the future without needing help from the system. It means not having a car and being a sole traveller who gets to read more and gaze at the scenery while meeting like-minded sovereigns from all over the place.

I am doing things now that I couldn't have imagined a year ago. We don't know what we are capable of until we try something new (or revive something we were once good at). We are often pleasantly surprised when we test ourselves and things keep getting better from there. It's good to find ways to break away from technology, to do things our own way and savour the magic of being our unique and creative selves with energy invested in what really matters to us.

Who is automatically exempt?

You are automatically exempt and cannot sign up for Making Tax Digital if you are:

Completing a tax return as a trustee, including a charitable trustee or a trustee of non-registered pension schemes
A person that does not have a National Insurance number — this only applies for a tax year where you do not have a National Insurance number on 31 January before the start of that tax year
Completing a tax return as a personal representative of someone who has died
A Lloyd’s member, in relation to your underwriting business
A non-resident company

If you are automatically exempt, you will not need to apply for an exemption. Note that this includes if you are a trustee and I look forward to sharing ideas on how you can increase your income by trading lawfully in the private over the coming months.

What are the best options for staying non-digital?

The first thing to do is to estimate what your gross income is going to be as at 5th April 2026. This is when the first tier of qualifying income comes into play for those who have earned more than £50,000 (gross) during the 2025-2026 tax year.

If this is the case, the only way you can file your return is by using an accredited digital service so now would be the time to put this in place if it hasn't been done already. The following year the qualifying income level drops to an income of over £30,000 and again in 2028, to an income of over £20,000 in the previous year.

When you know your income is below the threshold, you do not have to go digital but you may be forced to do so by your high street tax agent or accountant. This would be a good time to have a close look at the book keeping system you have in place to make sure you are recording and submitting the correct information.

How can you save costs by staying non-digital?

Non-digital Self Assessments may well be scrutinised more closely to make sure earnings of up to £20,000 and associated expenses can be justified. To avoid any repercussions and to avoid a costly switch to an unecessary digital system, now is the time to get up to speed with the information and work out the best ways to cut down on costs and take control of your records.

Sole Trader Services is here to provide services and share free information that will be helpful. While I can only take on a limited amount of new clients who are looking for one or more of my services and who want to learn how to set up their own system, I may be able to give you the advice you need over the phone so please get in touch to ask any questions and arrange a call.

To understand all the implications of going digital if you do earn over £20K a year, Michelle's very exacting video below will fill you in on the details including the exemptions which I have listed above. It's better to know what is going on and how you can protect yourself from the the extra hassle and expense of signing up to the Making Tax Digital system - now and into the future.

I hope this has been helpful and I look forward to seeing you again soon.

Sue Cartwright AInstAM

Sole Trader Services

New Making Tax Digital Requirements

Michelle Eames of Helpbox UK provides a no-fluff breakdown on what Making Tax Digital (MTD for ITSA) means and who will be caught in the net over the coming years

Further Information (Making Tax Digital)

HM Revenue & Customs (HMRC)

Making Tax Digital for Income Tax - Getting ready for the new way to do tax returns

Making Tax Digital for Income Tax for Sole Traders and Landlords

Find out if you can get an exemption from Making Tax Digital for Income Tax

Making Tax Digital for Income Tax business population statistics: commentary

Join my Mailing List

Helpful reminders, important updates, new posts, website content and resources

Simply contact me and ask to be added to the list. I will confirm by return and you can be unlisted anytime.

Why 4 million Sole Traders should be recognised as heroes

Wed, 01 Oct 2025 04:13:00 GMT

It's time to recognise idependent traders for the heroes they truly are

Despite representing 58 percent of the business population in the British Isles at the time of the first lockdown on 20 March 2020, Sole Traders were disproportionately impacted by severe restrictions on movement and freedom to trade. Nearly half traded significantly less during the period or not at all. This continued for several years, resulting in independent traders giving up their time, salaries, holidays, essential needs and personal health to stay in business and, very often, to serve those in need in their local communities.

The definition of a hero

According to the Oxford Dictionary, a hero is an individual who is admired for their courage, outstanding achievements or noble qualities, and, I would add , someone who demonstrates an utmost commitment to their morals, no matter the obstacle or consequence.

During the lockdown, as in any public emergency, it was the local people - self-motivated, skilled, talented and caring members of our communities who pulled out every stop to stay afloat and help those around them. Despite so many odds and often in the direst of circumstances, people pulled together to help each other and did their best to hold things together.

These are the heroes, who, at the beginning of 2020, represented 3.5 million sole proprietorships trading in the private business sector and those were the ones registered as self employed. Currently, there are 4 million registered Sole Traders earning less than £20,000 (gross) per annum (with many more, I imagine, continuing to operate under the radar).

I cannot say how many, out of those original numbers, survived the tyranny (or who were crushed and got right back up again as soon as they were able) - all I know is that millions of stories of resilience, heartbreak and loss remain untold. Now that we know better, it makes our survival seem that much more heroic, so - thank you - if you were able to hang on and keep going, if you had to start all over again or if you are working for yourself for the very first time, our communities need you more than ever .

The definition of low-income

I was ineligible for support during the lockdown having had no income the previous year and a fair amount of savings which disappeared over the course of 3 years - it was a standby far too few had to fall back on. I set to work creating Spiral Leaf and continued to reduce my spending and expenses, eventually to below £1,000 a month including rent and after giving up my car.

In terms of government support, the lockdown provided the perfect opportunity to move around 1.6 million people from (and off) the very simple and straight forward Tax Credits system by enticing them with Universal Credits benefits which are much more complicated to claim for and highly restrictive. On the click of a button, it was the easiest thing in the world to cancel your regular weekly or monthly Tax Credits entirely before being made to apply for support all over again.

If I had done this, I would have lost my Tax Credits as I had too much in the way of savings at the time. I was forced to make the switch just over 2 years ago (by which time I did qualify) and since then, I have been able to help friends navigate the system and get the support they need .

The definition of service

Sole Traders who operate on a low income do so for many different reasons. You may be new, starting out as self employed for the very first time; you may be a hobbyist, creative or trader earning extra money to supplement your income or pension; you may be earning extra income as a self employed professional; you may have to find ways to earn extra income to pay for the increasing cost of debts and bills; you may have found a way to earn a residual income to pay for things in life that you enjoy.

If you are like me, you are a full-time Sole Trader working from home with low overheads. I am currently content with this situation as it gives me the freedom to build value for the future. You may be content with your under £20K (gross) income because you have a wage-earning partner to share your bills with; you may have a set amount of clients who provide enough regular income for you to live a comfortable life; and you may be making plans for the future which is always a good thing.

As a collective, you represent the backbone of our economy and the heartbeat of our communities. You are our electricians, gardeners, plumbers, bicycle repairers, car mechanics, window cleaners, builders, cab drivers, delivery drivers, carpenters, hairdressers, healers, natural health providers, butchers, shop owners, cafe and restaurant owners, cooks, caterers, computer professionals, secretaries, organisers, advisors, mentors, teachers, coaches, mentors, book keepers, carers, inventors, writers, actors, singers, poets, painters, website designers, musicians, film makers, authors, journalists, artists. crafters and artisans - to name just a few.

It's time we recognised and respected Sole Traders for their determination to keep going despite the odds (in the name of sovereignty, freedom and choice); for their sacrifice in taking responsibility for their own livelihood; for their honour in wanting to remain independent from a controlling system; for their never-ending gifts of creativity, versitility and flexibility; and for their service to loyal customers who they have grown to know and love - and who they would do anything for (and often vice versa).

This is how we like to do business in our communities and we need to do all we can to ensure we can do so into the future.

The definition of sacrifice

I wonder what our communities (and our world) would be like without independent, creative, self motivated, customer oriented, consciencious providers to rely on? Many of our Sole Traders are happy to earn a modest income that pays their bills and enables them to live life in comfort doing what they enjoy, free from the 9-5 grind and working hard for something they believe in. They encompass some of the most inventive, adaptive and genuine helpers in our society which is why we need to look after them.

You know you can rely on an independent trader when you look at statistics from the IWOCA about the impact of the lockdown on Sole Traders:

Over a quarter (28 percent) worked extra hours
Nearly a third (30 percent) used their own personal money to finance their business
Nearly a quarter (23 percent) didn’t take any time off
1 in 5 gave up their salary

So, if you were one of those who didn't qualify for government handouts or you lost your livelihood or were forced to live on your savings or if you had to completely diversify, investing more money to do so because you were forced to stop doing what you do best for people you were born to serve - thank you for still being here - I salute you and wish you well.

The future for you

Not all of us want to live on less than £20,000 a year and have plans to increase our income over time or expand our sole trading activities in different ways in the future. Some are quite happy to stay the same and maintain their current levels of income.

Stay as you are (without having to go digital)

1) Set up your own account online with HMRC so that you can file your own annual returns.

2) Set up a simple cash accounting system with monthly accounts and an end of year summary.

3) Have previous tax returns checked to see if you have overpaid tax owing to you (up to the last 3 years).

4) Complete late returns (if you are a CIS contractor) and claim your tax refund/s (up to the last 3 years).

5) Declare sales you make online using Ebay, Etsy, Shopify, etc - information now reported directly to HMRC by crawlers.

6) Don't let your book keeper or accountant talk you into going digital when you don't need to - do your research.

Grow your business (without having to go digital)

1) Check you will not exceed the £20K (gross) income threshold by 5 April 2028 - make plans for the next 5 months.

2) Use monthly cash accounting to continue submitting your Self Assessment return each year using your online account.

2) Set up a Private Members' Association (PMA) with one other as a separate entity for future private exchange.

4) Convert customers to members (as an option for them) and enrole new members to join you.

6) Build your website and brand to establish your own independent, private and secure online domain.

7) Reach out to your community (local and online) to build friendships and attract new members.

Growing our relationships and enterprises together in the private within our communities is a new way forward and the sky is the limit for those of us with valuable skills, goods and services to offer. This is achieved when providers and customers collaborate as facilitators and members of a growing number of PMAs who have their own rules for members to exchange value and energy between each other - entirely in the private.

I am working on various pilot projects and will share more with you over the coming months. If you would like to talk about your situation, please contact me to arrange a time for a free, no obligation call and I may be able help.

I hope this has been helpful and I look forward to seeing you again soon.

Sue Cartwright AInstAM

Sole Trader Services

Further Information

(HM Revenue & Customs)

Set up as a Sole Trader - Step by Step

Set up as a Construction Industry Scheme (CIS) Contractor

Self Employment and Universal Credits

Join my Mailing List

Helpful reminders, important updates, new posts, website content and resources

Simply contact me and ask to be added to the list. I will confirm by return and you can request to be unlisted anytime.