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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. . 

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