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Effective hourly return counts all your time. Both modes show results before tax.
Compare the money with all the time involved
Calculate your receipts minus costs and the return per hour.
A realistic worked example
Hypothetical receipts of £60, less £15 costs, leave £45 before tax. Three paid hours plus two unpaid hours means five hours in total: £9 per hour before tax.
This is a simple cash comparison, not a taxable-profit calculation. Tax, National Insurance and any effect on benefits are not included.