Self employed but without setting up company

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 

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. 

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

Hi CK Wong,
This will be 5 April to fall in with the tax year ending
Thank you. . 

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

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. 

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.

Hi kevinmt W,
Please refer to guidance here:
Tax on your UK income if you live abroad
Thank you. 

Hi, I have worked for a company almost 4 month non-continuously as a part time staff between Apr2023 - Apr2024, but they asked me to get the work back home to do and return it next day. The reason was that they have no proper workplace for me to stay. I paid weekly by bank transfer. If this is the case, am I a self-employed or employed? BTW, please advise how do I know the company is paying me by PAYE? Thank you

Hi marion3js ip,
The company you worked for should be able to confirm whether they paid you via PAYE, or if you need to register for Self Employment to pay tax and
National Insurance on your earnings from them.
If they cannot do this, contact us by webchat or phone via Self Assessment: general enquiries - we can confirm if a Self Assessment record is necessary, and help you register.
Thank you.
 

Hi, I am based in the UK and working full time for a US company as an independent foreign contractor. I understand I need to register as self employed, but what else do I need to do?

Hi molly010295,
Please have a look at the tax treaty between the UK and the USA regarding independant.  (USA: tax treaties).  
You may find that your self employment income is only taxable in the UK.  
You may need to request a certificate of residence to provide to the IRS (How to apply for a certificate of residence to claim tax relief abroad) as well as register
for self assessment, as self employed.  (Check how to register for Self Assessment).
Thank you.