SA103S Self Employment Short Form

Who should use the SA103S Self-employment Short form

The Self-employment Short form SA103S are designed for more straightforward businesses where turnover (the total takings, fees, sales or money earned by your business) is less than £85,000 a year (or would be if you were trading for a full year). 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 'Short'.

You must NOT use the short pages if:

  • Your annual turnover was £85,000 or more
  • You have changed your accounting date
  • The results of your accounts, made up to a date in the year to 6 April 2022, 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 your services under contracts for professional or other services and have made an entry for adjustment income in earlier Returns
  • You are a practising barrister
  • 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, if your profits include earnings as an employee)
  • You were within the Managing Deliberate Defaulters (MDD) programme for any part of the year.

Instead, you must complete the SA103F Self-employment Full forms. 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 SA103S Short 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 SA103S Self Employment Short forms along with SA100 Main tax return and all other supplementary forms.