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What Is SA103 Form

Updated: Nov 11, 2023

The SA103 is a form that you want to attach to your SA100 main Self-Assessment form in case you need to pay tax on income from self-employment. If you are filing your self-assessment tax return using the SA100 postal form, you’ll also want to complete an SA103 to inform HMRC about any self-employed income. You don’t need to complete a separate SA103 postal form if you publish your Self-Assessment online.


The SA103 form, a crucial part of the UK's tax system, is designed for individuals earning income through self-employment or partnerships. This form is an integral component of the Self-Assessment tax return process managed by HM Revenue & Customs (HMRC). Understanding this form is essential for sole traders, freelancers, contractors, and partners in business ventures, as it helps accurately report business income, expenses, and other relevant details for tax calculation.


What Is SA 103 Form


The SA103 form is a tax form used by HM Revenue and Customs (HMRC) in the United Kingdom (UK) to report a taxpayer's income from sources other than employment. This form is used to report income received from sources such as self-employment, rental income, savings and investments, and pensions.


The SA103 form is an important document for individuals who receive income from sources other than employment, as it is used by the HMRC to calculate their tax liability. The information provided on the form is used to determine whether the individual needs to pay tax on their income and, if so, how much they need to pay.


To complete the SA103 form, individuals must provide information about their income, including the source of the income, the amount received, and any expenses related to the income. The form must be completed accurately and all income received from non-employment sources must be reported, as failure to do so could result in fines or other penalties.


The SA103 form must be submitted to the HMRC by the end of the tax year, which is typically on the 5th of April. Individuals who receive income from multiple sources will need to complete multiple forms, one for each source of income.


In addition to the SA103 form, individuals may also need to complete other tax forms if they have other taxable income, such as employment income or foreign income. It is important for individuals to understand their tax obligations and to ensure that they have completed all necessary forms accurately and on time.



Purpose and Types of SA103 Forms

The SA103 form is primarily used for reporting income from self-employment or partnerships to HMRC. It assists in providing a detailed breakdown of business income, allowable expenses, and other relevant information to calculate tax liability accurately​​. There are two versions of the SA103 form:


1. SA103S (Short Version): Suitable for individuals with self-employment income less than £85,000​​.

2. SA103F (Full Version): Used if self-employment income exceeds £85,000.


Eligibility for Filling SA103: Not everyone needs to fill out an SA103 form. It's required if:


  • You are self-employed, such as a freelancer or sole trader.

  • You are not a full-time employee elsewhere.

  • You are not a director of your own limited company, as you would be considered an employee of your business in this case.


How to Complete the SA103 Form?


  1. Pick out the yr that you need the form for

  2. Download the SA103S pdf

  3. Print it, fill it in, and send it to HMRC


Sections of the SA103 Form


The SA103 form consists of various sections, each designed to capture specific information:

1. Personal details: Name, address, and National Insurance number.

2. Business income: Details of self-employment income from sales, services, or other business-related sources.

3. Allowable business expenses: Deductible legitimate business expenses incurred during the tax year.

4. Other income: Reporting of any other sources of income apart from self-employment.

5. Partnership income: Details of your share of partnership income, if applicable.

6. Capital allowances: Claims for any assets used in your business.

7. Losses and gains: Details of any losses or gains affecting your tax liability.

8. Summary: Provides an overview of your income and expenses for the tax year.


Completing the Form


To ensure accurate completion of the SA103 form, the following steps are recommended:

1. Gather necessary information, including income, expenses, and relevant documents.

2. Accurately fill in personal details.

3. Provide a detailed breakdown of business income.

4. Deduct allowable business expenses that are directly related to self-employment or partnership.

5. Include any other income sources and partnership income, if applicable.

6. Claim capital allowances for eligible business assets.

7. Accurately report any losses or gains, as they can impact overall tax liability.

8. Review the form thoroughly before submission for accuracy and completeness.


Submission and Deadlines


Submission Method: The SA103 can be submitted online through the HMRC website, offering convenience and faster processing. This online submission complements the main SA100 tax return form.

Deadline for Submission: The deadline for submitting the SA103 form aligns with the Self Assessment tax return deadline, typically on or before January 31st following the end of the tax year. It's advisable to submit well in advance to avoid last-minute issues.

Consequences of Late Submission: Late submission of the SA103 form can lead to penalties and interest charges by HMRC. It's crucial to meet the deadline to avoid fines and complications.


Navigating Allowable Expenses for HMRC SA103 Form


Understanding Allowable and Disallowable Expenses

In the realm of self-employment and partnerships, understanding which expenses can be claimed on the SA103 form is pivotal. Allowable expenses are those costs essential for running your business and can be deducted from your taxable income. These expenses are eligible for tax relief. On the contrary, disallowable expenses, not used "wholly and exclusively" for business purposes, cannot be claimed to reduce taxable income.


Categories of Allowable Expenses


  • Cost of Goods and Services (Box 17): This includes raw materials, direct costs of producing goods sold, and costs like shipping, freight, and equipment rental. However, personal use items or equipment depreciation are not allowable.

  • Wages, Salaries, and Staff Costs (Box 19): Salaries, wages, bonuses, and other staff costs are allowable. But your own wages, pension payments, or any non-business payments are not.

  • Vehicle and Travel Expenses (Box 20): Expenses like car/van insurance, repairs, fuel, and travel costs for business trips are allowable. However, there are no specific disallowable expenses listed in this category.

  • Premises Costs (Box 21): Rent, utilities, and insurance for business premises are allowable. Private portions or costs for buying premises are disallowable.

  • Property and Equipment Repairs (Box 22): Costs for repairing and maintaining business premises and equipment are allowable, excluding any non-business portions or improvement costs.

  • Office Costs (Box 23): Expenses like telephone, fax, stationery, and other office costs are allowable. Private portions of these expenses are not.

  • Advertising and Promotional Costs (Box 24): Costs for advertising in various media are allowable, but entertaining clients or hospitality at events is disallowable.

  • Interest on Loans (Box 25): Interest on business loans and alternative finance payments (up to £500 per year) are allowable.

  • Financial Charges (Box 26): Bank, overdraft, and card charges; hire purchase interest and leasing payments are allowable. Repayment of loans or finance arrangements are disallowable.

  • Irrecoverable Debts (Box 27): Amounts in turnover that are unpaid and written off are allowable. Debts not included in turnover or relating to fixed assets are disallowable.

  • Professional Fees (Box 28): Fees for professional services like accountants and solicitors, and professional indemnity insurance premiums are allowable.

  • Depreciation and Asset Sales (Box 29): QuickBooks doesn't track assets and depreciation. Consult an accountant for this category. Depreciation and losses on sales of assets are disallowable.

  • Other Business Expenses (Box 30): Trade/professional journal subscriptions and other miscellaneous expenses are allowable. Protective clothing or payments to clubs and charities are disallowable.


Important Considerations

  • Always keep accurate records and documentation to support claims for allowable expenses.

  • Regularly review and update your knowledge of allowable expenses as regulations and thresholds may change.

  • Engage with a tax professional or accountant for advice on complex or unclear expense categories.


Addressing Common Errors and Rectifying Mistakes on HMRC SA103 Form


Common Errors in Completing SA103


Completing the SA103 form requires meticulous attention to detail to avoid common errors. Key areas to focus on include:


  • Gathering Accurate Information: Ensure all necessary information, including income, expenses, and supporting documents like invoices and receipts, are accurate and complete.

  • Personal Details: Fill in your name, address, and National Insurance number without errors.

  • Business Income and Expenses: Provide a detailed and accurate breakdown of your business income and allowable expenses. Ensure the expenses are directly related to your self-employment or partnership activities​​​​.

  • Capital Allowances and Losses/Gains: Claim capital allowances for eligible business assets and accurately report any business losses or gains.

  • Review Before Submission: Thoroughly review the form to ensure all information is complete and accurate before submission.


Rectifying Mistakes on the SA103 Form


Mistakes on the SA103 form can happen, but it's crucial to address them promptly to avoid complications.


  • Contacting HMRC: If you realize an error after submission, contact HMRC immediately. Depending on the nature and extent of the mistake, they will guide you on the necessary steps to rectify it.

  • Potential Penalties: Be aware that providing incorrect or incomplete information on the SA103 form can result in penalties and interest charges. Ensuring accuracy and completeness is essential to avoid these consequences.


While completing the SA103 form can be complex, understanding common errors and knowing how to rectify them is crucial. Accurate record-keeping, attention to detail in filling out the form, and prompt action in case of errors are key to a smooth tax filing process for self-employed individuals and partners in the UK. This comprehensive guide aims to equip taxpayers with the necessary knowledge to navigate their tax responsibilities effectively.



Understanding the SA103S (Short Version) Form


Introduction to SA103S

The SA103S, or the short version of the SA103 form, is a streamlined variant designed for individuals with simpler self-employment income situations. This form is specifically tailored for those whose annual turnover falls below a certain threshold, making the tax reporting process more accessible and manageable.


Eligibility Criteria for SA103S


To determine if you're eligible to use the SA103S form, consider the following criteria:


  • Income Threshold: The key eligibility criterion for the SA103S form is your self-employment income. If your annual business turnover was below £85,000, you can opt for this short version of the form. This threshold is crucial in distinguishing between who should use the SA103S and who should opt for the full version, the SA103F​​​​.

  • Nature of Self-Employment: The form is suitable for individuals working as freelancers or sole traders. It's important to note that if you're a director of your own limited company, you're technically considered an employee of your business, and thus, the SA103S form might not be appropriate for your situation​​.


Features of SA103S


The SA103S form simplifies the tax filing process by focusing on essential information pertinent to smaller-scale self-employment activities:


  • Simplified Reporting: The form is designed to make the reporting of income and expenses more straightforward, with fewer details required compared to the full version. This simplicity benefits those with simpler accounting and smaller-scale operations.

  • Focused Sections: The SA103S includes sections for reporting business income, allowable expenses, and basic personal details. It omits more complex elements found in the full version, thereby reducing the paperwork and complexity for eligible taxpayers.

  • Ease of Use: The design and structure of the SA103S are user-friendly, making it easier for those with basic tax situations to complete their tax returns without needing extensive tax knowledge or professional assistance.


Completing the SA103S Form


To effectively complete the SA103S form, follow these steps:


  • Collect Relevant Information: Before starting, gather all necessary financial records related to your self-employment, such as income statements, expense receipts, and invoices.

  • Fill in Personal Details: Provide accurate personal information, including your name, address, and National Insurance number.

  • Report Business Income: Detail your self-employment income, ensuring all revenue streams are accounted for.

  • Deduct Allowable Expenses: Subtract legitimate business expenses. It's vital to ensure that these expenses are directly related to your self-employment activities and meet the criteria for being allowable.

  • Review and Submit: Thoroughly review your form for any errors or omissions before submitting. Ensuring accuracy in your SA103S form is crucial to avoid potential complications or penalties.


Submission and Deadlines


  • Submission Options: Like the full version, the SA103S can also be submitted online through the HMRC website. This option provides faster processing and greater convenience compared to paper submissions.

  • Deadline for Submission: The submission deadline for the SA103S form aligns with the general Self Assessment tax return deadline. It's advisable to complete and submit your form well before this deadline to avoid any last-minute issues.


Common Mistakes and Rectifications


When completing the SA103S form, it's crucial to be vigilant to avoid common mistakes:


  • Inaccurate Information: Ensure all reported income and expenses are accurate and verifiable.

  • Omitting Information: Do not leave any relevant sections incomplete. All required fields should be filled accurately.

  • Rectifying Errors: If you discover an error after submission, contact HMRC immediately for guidance on how to correct your submission.


The SA103S form offers a simplified way for eligible self-employed individuals in the UK to report their income and expenses for tax purposes. Understanding the eligibility criteria, features, and the correct way to complete and submit this form is vital for ensuring compliance and avoiding potential errors. By following the guidelines and being diligent in record-keeping and form completion, taxpayers can navigate their tax responsibilities effectively and efficiently.


Understanding the SA103F (Full Version) Form


Understanding the SA103F (Full Version) Form


Introduction to SA103F

The SA103F, or the full version of the SA103 form, is an integral document for self-employed individuals in the UK with more complex business affairs. It caters to those with higher income levels or more intricate business transactions, making it essential for accurate tax reporting.


Eligibility for SA103F


  • Income Threshold: The SA103F form is specifically designed for self-employed individuals or partners in a partnership whose annual business turnover exceeds £85,000. This threshold differentiates it from the SA103S form, which is for lower-income earners.

  • Complex Business Structures: It’s also suitable for individuals with more complicated business structures, like multiple income streams, significant business expenses, or complex capital allowance claims.


Detailed Reporting in SA103F


  • Comprehensive Income and Expense Sections: The SA103F requires a detailed breakdown of all sources of business income and a wide range of business expenses. This thorough approach ensures a complete representation of the taxpayer's financial situation.

  • Capital Allowances and Adjustments: This form allows for more complex claims, such as capital allowances on business assets, and adjustments for stock at the beginning and end of the tax year.

  • Additional Financial Information: The SA103F can accommodate reporting on more complex financial arrangements, such as loans and other business finances, which might not be relevant for smaller-scale self-employed individuals.


Completing the SA103F Form


  1. Gathering Comprehensive Financial Data: Before starting, it’s crucial to gather all financial records, including detailed income statements, expense receipts, and documentation for capital assets.

  2. Accurate and Detailed Entry of Information: Filling out the SA103F requires meticulous attention to detail. Each section should be completed with accurate and comprehensive information.

  3. Consulting with Financial Experts: Given its complexity, consulting with a tax accountant or financial advisor is often advisable to ensure accuracy and compliance.


Submission Process and Deadlines


  1. Online and Paper Filing Options: The SA103F can be submitted either online or via paper. Online submission is generally quicker and allows for easier tracking of the submission status.

  2. Deadline Aligns with Self-Assessment: The submission deadline for the SA103F is the same as the general Self-Assessment tax return deadline. It's crucial to adhere to this deadline to avoid penalties.


Common Mistakes with SA103F and Their Resolution


  • Under or Over-reporting Income and Expenses: Given the detailed nature of the form, there's a higher risk of inaccuracies. Thorough checks are needed to ensure all income and expenses are correctly reported.

  • Complex Capital Allowance Claims: Errors in claiming capital allowances can lead to complications. It's often necessary to seek professional advice to handle these correctly.

  • Correcting Errors Post-Submission: If mistakes are found after submission, it's essential to contact HMRC promptly to rectify these errors.


The Role of a Tax Professional


  • Navigating Complexities: A tax professional can be invaluable in navigating the complexities of the SA103F, ensuring all sections are accurately completed.

  • Maximizing Allowable Claims: They can advise on maximizing legitimate expense claims and capital allowances to optimize your tax position.

  • Avoiding Penalties: Their expertise can help in avoiding penalties associated with errors, omissions, or late submissions.


The SA103F form is a comprehensive document essential for self-employed individuals with complex business affairs and higher incomes. Its detailed nature requires a meticulous approach to completing and submitting it accurately. Understanding its requirements and seeking professional assistance when necessary can significantly streamline the tax filing process, ensuring compliance and accuracy in tax reporting for more complex self-employment scenarios.



The Connection Between SA103, SA103S, and SA103F


Overview of SA103 Forms

The SA103 form is a vital component of the UK's Self Assessment tax return process for individuals earning income through self-employment or partnerships. This form, in its various versions, allows taxpayers to report their business income and expenses accurately to HM Revenue & Customs (HMRC). Understanding the connection and distinctions between the SA103 and its two versions, SA103S (Short Version) and SA103F (Full Version), is crucial for UK taxpayers.


Purpose of SA103 Forms

The primary purpose of the SA103 forms is to facilitate the reporting of self-employment income for tax purposes. They allow individuals to provide a detailed breakdown of their business income, allowable expenses, and other relevant information, which is essential for accurately calculating tax liability.


SA103: The Umbrella Form


  • Core Function: The SA103 form is an umbrella term that refers to the tax return forms used by self-employed individuals and partners in a partnership. It's a supplementary form attached to the main SA100 Self Assessment tax return.

  • Eligibility: All self-employed individuals and partners in the UK who need to pay tax on their income are required to complete an SA103 form as part of their tax return.

  • Role in Tax Calculation: The SA103 forms provide HMRC with the necessary details to assess an individual's tax liability based on their self-employment income.


SA103S: The Simplified Version


  • Target Audience: The SA103S form is tailored for individuals with simpler self-employment income situations, specifically those whose annual business turnover is below £85,000.

  • Ease of Use: The form's design focuses on simplicity, making it more user-friendly for individuals with straightforward tax situations. It requires fewer details than the full version, thus reducing the paperwork and complexity for eligible taxpayers.

  • Content and Structure: The SA103S includes sections for reporting basic business income and allowable expenses, along with personal details. It omits more complex elements found in the SA103F.


SA103F: The Full Version


  • Intended Users: The SA103F form is designed for individuals with more complex self-employment income, particularly those whose annual turnover exceeds £85,000.

  • Detailed Reporting: Unlike the SA103S, the SA103F requires a more detailed breakdown of business income, expenses, and other financial details. It's suited for individuals with more extensive business operations or those who need to report complex financial information.

  • Comprehensive Structure: The SA103F contains several sections that cover various aspects of business income and expenses, providing a more comprehensive overview of an individual's tax situation.


Key Differences Between SA103S and SA103F


  • Income Threshold: The main distinguishing factor between the two forms is the income threshold. The SA103S is for incomes below £85,000, while the SA103F is for incomes above this limit.

  • Complexity and Detail: The SA103F is more detailed and complex, requiring more extensive financial information than the SA103S.

  • Suitability: The choice between the two forms depends on the scale and complexity of one's self-employment activities. Smaller, simpler businesses benefit from the SA103S, while larger, more complex operations necessitate the SA103F.


Submission and Deadlines

Both the SA103S and SA103F forms are part of the broader Self Assessment tax return process and share the same submission deadlines. They can be submitted either online or in paper format, with online submission offering faster processing and greater convenience.


Common Errors and Rectifications


  • Choosing the Wrong Form: One common error is selecting the incorrect version of the SA103 form. Understanding the income thresholds and the nature of your business activities is crucial in choosing between the SA103S and SA103F.

  • Inaccurate or Incomplete Information: Providing incorrect or incomplete information on either form can result in penalties. It's essential to review the forms thoroughly before submission.

  • Rectifying Mistakes: If an error is identified after submission, contacting HMRC promptly for guidance on correction is crucial.


The SA103, SA103S, and SA103F forms are interconnected yet distinct elements of the UK's Self Assessment tax system, catering to the diverse needs of self-employed individuals and partners. Understanding their purposes, differences, and the correct way to complete and submit these forms is vital for ensuring compliance with tax obligations and avoiding potential pitfalls in the tax filing process. This comprehensive insight into the SA103 forms aims to assist UK taxpayers in navigating their tax responsibilities with clarity and confidence.



How a Tax Accountant Can Assist with the SA103 Form


Introduction to the Role of a Tax Accountant

In the complex world of tax filing, a tax accountant plays a crucial role, especially when dealing with forms like the SA103 for self-employment income. Their expertise not only simplifies the process but also ensures accuracy and compliance with HMRC regulations.


The Importance of Professional Assistance


  • Understanding Tax Laws: Tax laws and regulations are intricate and frequently updated. A tax accountant stays abreast of these changes, ensuring that your tax returns are compliant with the latest rules.

  • Navigating Different Forms: Understanding whether to use SA103, SA103S, or SA103F can be confusing. A tax accountant can assess your situation and determine the appropriate form to use, based on your income level and business complexity.


Services Provided by Tax Accountants


  1. Initial Consultation: A tax accountant begins with a thorough assessment of your business structure, income sources, and expenses. This initial step is crucial in understanding your specific tax obligations.

  2. Choosing the Right Form: They can guide you on whether the SA103S (short version) or SA103F (full version) is suitable for your situation, considering your business turnover and the nature of your self-employment.

  3. Gathering and Organizing Financial Data: Tax accountants assist in compiling and organizing all necessary financial information, including income statements, expense receipts, and relevant financial documents.

  4. Filling Out the Form Accurately: They will meticulously fill out your SA103 form, ensuring all personal details, business income, expenses, and other required information are accurately reported.

  5. Maximizing Deductible Expenses: Tax accountants have in-depth knowledge of what expenses are allowable and how to maximize these deductions to reduce your tax liability.

  6. Double-Checking for Errors: Before submission, they will thoroughly review the form to identify and correct any potential errors or inconsistencies.

  7. Advice on Tax Planning: Beyond just filling out forms, tax accountants can provide strategic advice on tax planning to optimize your financial situation for future tax years.

  8. Representation in HMRC Inquiries: In case of any inquiries or audits by HMRC, a tax accountant can represent you and handle all the necessary communications.

  9. Assisting with Electronic Filing: They can manage the electronic submission of your SA103 form, ensuring it meets the deadline and is processed efficiently.

  10. Advising on Payment Methods: If there's a tax due, they can advise on the most suitable payment methods and help plan for future tax payments.


Avoiding Common Mistakes


  • Incorrect Form Selection: A tax accountant ensures you use the correct version of the SA103 form based on your income and business details.

  • Under or Over-reporting Income: They ensure that all income sources are reported accurately to avoid any discrepancies that could lead to penalties.

  • Claiming Inappropriate Expenses: Tax accountants are well-versed in what expenses are legitimate and how to claim them correctly.

  • Missing Deadlines: With a professional handling your tax affairs, you are less likely to miss crucial deadlines for submission and payments.


Rectifying Errors and Dealing with HMRC


  • Correcting Submitted Forms: If there are errors in a previously submitted SA103 form, a tax accountant can assist in the correction process, liaising with HMRC to rectify the mistakes.

  • Dealing with Penalties and Discrepancies: They can also help negotiate and resolve any issues related to penalties or discrepancies in your tax returns.


Engaging a tax accountant for handling your SA103 form can alleviate the stress and complexity of tax filing for self-employed individuals. Their expertise not only ensures accuracy and compliance but can also result in financial benefits through optimized tax planning and deductions. By leveraging their knowledge and skills, you can navigate the tax system efficiently, focus on your business activities, and maintain peace of mind knowing your tax affairs are in capable hands.


Top FAQs about SA103 Form


Top FAQs about SA103 Form


Q1: What is the main purpose of the SA103 form?

A: The SA103 form is used by self-employed individuals and partners in a partnership to report their business income and expenses for tax purposes.


Q2: Who needs to fill out the SA103 form?

A: Self-employed individuals and partners in a partnership with taxable income need to complete the SA103 form.


Q3: Can I file the SA103 form online?

A: Yes, the SA103 form can be filed online through the HMRC website, offering convenience and faster processing.


Q4: Is there a specific software required to file SA103 online?

A: No specific software is required; you can file it through HMRC's online services.


Q5: How do I know if I should use the SA103S or SA103F form?

A: The choice depends on your annual business turnover; use SA103S if it's below £85,000, and SA103F if it's above.


Q6: Can a limited company director use the SA103 form?

A: No, directors of limited companies are considered employees of their business and typically don't use the SA103 form.


Q7: Is it mandatory to use the SA103 form for small freelance incomes?

A: Yes, if your income exceeds the tax-free allowance, you need to report it using the SA103 form.


Q8: What happens if I mistakenly use the wrong version of the SA103 form?

A: You should contact HMRC for guidance on correcting the submission.


Q9: Can I amend the SA103 form after submitting it?

A: Yes, amendments can be made, but you should inform HMRC and follow their procedures for corrections.


Q10: Are there different deadlines for SA103S and SA103F submissions?

A: No, both forms follow the same submission deadlines as the Self Assessment tax return.


Q11: Can I use SA103 if I'm also employed?

A: Yes, if you have self-employment income alongside employment, you should use the SA103 form to declare this income.


Q12: Does the SA103 form cater to overseas income?

A: No, the SA103 form is specifically for self-employment income in the UK. Overseas income is reported separately.


Q13: What should I do if I lose my SA103 form?

A: You can download a new copy from the HMRC website or use the online service to fill it out.


Q14: How long should I retain records related to SA103 filings?

A: Keep records for at least 5 years after the submission deadline of the relevant tax year.


Q15: Can I use the SA103 form for partnership income and self-employment?

A: Yes, if you have income from both sources, the SA103 form allows you to report both.


Q16: Does the SA103 form include a section for student loan repayments?

A: No, student loan repayments are handled in a separate section of the Self Assessment tax return.


Q17: Can I claim home office expenses on the SA103 form?

A: Yes, if you use part of your home for business, you can claim a proportion of those costs.


Q18: Is professional tax advice mandatory for filing SA103?

A: While not mandatory, professional advice is recommended, especially for complex tax situations.


Q19: What are the consequences of late filing of the SA103 form?

A: Late filing can result in penalties and interest charges from HMRC.


Q20: Are digital nomads required to fill out the SA103 form?

A: Yes, if they are UK tax residents and have self-employment income, they need to complete the SA103 form.


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