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Posted Tue, 15 Aug 2023 05:32:41 GMT by CK Wong
Hi all, I have been provided a service in UK to a HK company for about 2.5 months (split year treatment applied) the last tax year. As per my understanding, I need to return the income by SA103 as self employed, right? But I have not set up any company for the services as the “service charges” (income) was directly credit to my personal bank account. is it alright to use the form of SA103 for the tax return without a registered company name and without any expenses? If there are anythings go wrong, please let me know as well. Thanks Best regards, 

Name removed admin 
Posted Thu, 17 Aug 2023 10:19:47 GMT by HMRC Admin 25
Hi CK Wong,
You do not need to register the business as a company.
If you have registered for Self Assessment, as self- employed, then this is all that is required.
When your tax return is processed, Self Assessment will calculate the amount of class 2 and class 4 national insurance that you need to pay.
These payments will be collected through Self Assessment, along with any tax payable.
You can register for Self Assessment, as self- employed here: 
Register for Self Assessment
Provided you have not already registered for Self Assessment.
If you already have a 10 digit UTR for Self Assessment, please contact our webchat helpline here:
Self Assessment: general enquiries.
Thank you. 
Posted Thu, 17 Aug 2023 13:47:45 GMT by CK Wong
Thank you very much for the explanation and I had my UTR already. Another question on top is how to fill in below under SA103 (short): 7. Date your books or accounts are made up to? Thanks and best regards, Andy
Posted Fri, 18 Aug 2023 14:44:22 GMT by HMRC Admin 25
Hi CK Wong,
This will be 5 April to fall in with the tax year ending
Thank you. . 
Posted Mon, 04 Mar 2024 03:14:35 GMT by groverankit
Hi, Continuing the thread here, I wanted to know that if I am working on a contract full-time for a European company not registered in the UK, but the salary is credited to my UK account, what tax code or tax structure do i need to follow? do i need to register for self-assessment? Is the tax structure the same as a sole trader where i can claim expenses related to my work to calculate my taxable income? Thank you for replying to this. Regards, Ankit
Posted Wed, 06 Mar 2024 10:50:28 GMT by HMRC Admin 25
Hi groverankit,
If you are UK resident working for the Euroeman company, this is classed as self emloyment and yes you would be treated as a sole trader to then claim the relevant expenses.
Thank you. 
Posted Wed, 01 May 2024 08:33:48 GMT by kevinmt W
Hi there, I am currently living in Hong Kong (including previous few tax years) but receiving UK income (less than £6,725) in my personal UK bank account from my service that I provided online to an UK company while living in Hong Kong. May I please check if I need to fill in anything for the purpose of self assessment? Thanks.
Posted Thu, 09 May 2024 08:31:29 GMT by HMRC Admin 25
Hi kevinmt W,
Please refer to guidance here:
Tax on your UK income if you live abroad
Thank you. 

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