Freelancer- calculation of income?

[paperwork]

This is regarding the Tier1 Visa.

I am a professional work as a freelancer and work on assignments with various companies.

My question is regarding the Calculation of income.

The total receipts from my clients is considered as my income
OR
the Income after the Deduction of Expenses (taxable income) will be considered as my income.

Thanks a lot.
Cheers!

[paperwork]

Hiya,

seems like the wrong question or no one in here who is /has been in similar situation.

Please throw some light on this.

Cheers!

[Frontier Mole]

It is your gross billing before tax that is your income as you are self employed.

[paperwork]

Thanks for your input.
It helps a lot.
Cheers!

[Sorrell]

I looked this up in November in the guidance notes and I thought that it says that you can't claim expenses paid to you by your clients for things like food, hotel, transportation -- you can only claim your fee for the work you have done as your earnings. Is that not correct?