SA103F Self Employment Full Form

Who should use the SA103F Self-employment Full form

If your business is more complex, your annual turnover was £85,000 or more, or you need to make some adjustments to your profits, you will need the Self-employment Full form SA103F. To use this form within Andica Self Assessment software for individual tax payers returns, while you are within the 'What makes up your Tax Return' screen, select the check-box for Question 2 and Select the option for 'Full'.

Use the Self-employment Full pages if:

  • Your turnover was £85,000 or more (or would have been if you had traded for a full year)
  • You have changed your accounting date
  • The results of your accounts, made up to a date in the year 6 April 2021 to 5 April 2022 of this tax returns, have been declared on a previous Tax Return
  • You no longer prepare your accounts on the 'cash basis', but have changed to generally accepted accounting practice (GAAP) (also known as the 'true and fair basis)
  • You provide services under contracts for professional or other services and these contracts span your accounting date
  • You are a practising barrister (advocate in Scotland)
  • Your business is carried on abroad
  • You wish to claim Agricultural or Industrial Buildings Allowance, or other capital allowances for items apart from equipment and machinery
  • Your basis period – that is the self-employed period for which you are taxable – is not the same as your accounting period
  • You wish to claim 'overlap relief'
  • You are a farmer, market gardener or a creator of literary or artistic works and you wish to claim averaging.
  • You want to make an adjustment to your profits chargeable to Class 4
    NICs (for example, because your profits include earnings as an employee)
  • You were within the Managing Deliberate Defaulters (MDD) programme
    for any part of the year.

If the tax affairs of your business are straightforward and none of the above apply, you can use the Self-employment Short SA103S forms instead. Names at Lloyd’s of London have their own version of Self-employment pages SA103L Lloyd's Underwriters.

You may need to complete more than one set of Self-employment form if:

  • You have more than one business, even if you have one set of accounts covering all your businesses
  • You have recently started or ceased in business or you have changed your accounting date and you need more than one set of accounts to arrive at your taxable profit

You can use SA103F Full notes to assist with information on how to complete the Self Employment Short form.

Andica Self Assessment Tax Returns Software for Individual tax payers provides features for completion of SA103F Self Employment Full forms along with SA100 Main tax return and all other supplementary forms.