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Explains eligibility based on turnover thresholds, including the trading income allowance up to £1,000 and how claiming it affects deductions and allowances. Covers when the self-employment (full) pages are required, what records to keep, how to use provisional figures, and how to complete key boxes for different scenarios such as voluntary Class 2 NICs, CIS subcontractors, and Tax Free Childcare. Includes instructions for entering name and UTR.",{"@graph":69,"@context":121},[70,84,104],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/sa103s-notes-2024-25-self-employment-short-notes/664045/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":98,"encodingFormat":97,"isAccessibleForFree":99,"interactionStatistic":100},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/sa103s-notes-2024-25-self-employment-short-notes/664045.png","ImageObject",300,407,{"name":92,"@type":93},"Taylor Morgan","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-29",true,{"@type":101,"interactionType":102,"userInteractionCount":8},"InteractionCounter",{"@type":103},"ViewAction",{"@type":105,"mainEntity":106},"FAQPage",[107,113,117],{"name":108,"@type":109,"acceptedAnswer":110},"Who should complete the Self-employment (short) pages for 2024–25?","Question",{"text":111,"@type":112},"Complete the short pages if your turnover is less than £90,000 (or would have been if you had traded for a full year). If your receipts are £1,000 or less, you should read the trading income allowance guidance.","Answer",{"name":114,"@type":109,"acceptedAnswer":115},"What is the trading income allowance and how does it affect expenses and other allowances?",{"text":116,"@type":112},"Total receipts from self-employment and certain miscellaneous income up to £1,000 are exempt from tax. If you claim the trading income allowance, you cannot deduct allowable expenses or claim any other allowances.",{"name":118,"@type":109,"acceptedAnswer":119},"When must you fill in the Self-employment (full) pages instead of the short pages?",{"text":120,"@type":112},"You must use the full pages if your business is more complicated, your turnover is £90,000 or more (or would be), your accounting period needs adjustments, you have adjustment income from a basis change, you need to adjust profits for Class 4 NICs, or you were in the Managing Serious Defaulters (MSD) programme.","https://schema.org",{"og:url":83,"og:type":123,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":125,"canonical":83},"index,follow",{"doc_id":127,"site_id":62},664045,1793237955,{"code":4,"msg":5,"data":130},{"doc_id":127,"user_id":131,"nickname":92,"user_avatar":132,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":133,"file_id":134,"file_url":135,"file_type":136,"file_size":137,"view_count":8,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":39,"language":138,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":139,"faqs":140,"seo_title":141,"seo_description":67,"update_tm":128,"read_time":46},1099523885336,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","Self-employment (short)  \nTax year 6 April 2024 to 5 April 2025 (2024–25)  \nUse these notes to help you fill in the Self-employment (short) pages of your tax return  \nFill in the ‘Self-employment (short)’ pages if your turnover was less than £90,000 (or would have been if you had traded for a full year). If it was £1,000 or less, read ‘Trading income allowance’ below.  \nCheck if you still need to fill in a tax return  \nIf you do not think you need to fill in a tax return for this year, [go to www.gov.uk/check-if-you](go to www.gov.uk/check-if-you)need-a-tax-return  \nIf you do not need to fill in a return, you must tellus by 31 January 2026 to avoid paying penalties.  \nTrading income allowance  \nTotal receipts from self-employment and miscellaneous income (see box 17 ‘Other taxable income’ on page TRG 8 of the tax return notes) of up to £1,000 are exempt from tax and do not need to be reported on a tax return unless they are from a connected party.  \nYou will be required to complete a tax return if you wish to pay Class 2 National Insurance contributions (NICs) voluntarily to maintain entitlement to contributory benefits such as State Pension.  \nPlease read page TRG 2 of the tax return notes to check that you qualify for the trading income allowance.  \nIf you claim the trading income allowance, you cannot deduct any allowable expenses or claim any other allowances.  \nIf you do not want to claim the allowance as your allowable expenses are higher than your turnover and you want to claim relief for the loss – calculate your profits by deducting your allowable expenses and capital allowances from your turnover. If you do this, do not complete box 10.1.  \nIf after reading TRG 2 you choose to complete the‘Self-employment (short)’ pages because:  \n• you expect your turnover to exceed £1,000 in the next tax year, only complete boxes 1 to 8  \n• you want to voluntarily pay Class 2 NICs to build entitlement to contributory benefits like the State Pension, complete boxes 1 to 8 and put an ‘X’ in box 36  \n• you want to preserve your record of  \nself-employment, for example to support an application for Maternity Allowance, you only need to complete box 1  \n• you would like to claim Tax Free Childcare based on your self-employment income, complete box 1, box 9, box 10.1, box 21, box 28 and box 31  \n• you’re a subcontractor and want to claim back tax deducted under the Construction Industry Scheme (CIS), complete boxes 1 to 8 and box 38  \nIf your total receipts from all self-employment and miscellaneous income were over £1,000 complete the ‘Self-employment (short)’ pages by either:  \n• claiming the allowance in box 10.1 against your total receipts from self-employment-if you claim the trading income allowance, you cannot deduct any allowable expenses or claim any other allowances, you cannot claim this allowance if your receipts are from a connected party  \n• calculating your trading profits by deducting allowable expenses and allowances-if you do this, you cannot claim the trading income allowance  \nFor this purpose ‘total receipts from  \nself-employment’ include any entries in box 9, box 10, box 26 (Balancing charges) and box 27 (Goods and services for own use) .  \nThe trading income allowance of up to £1,000 can be split across more than one business and against miscellaneous income (see box 17 ‘Other taxable income’ on page TRG 8 of the tax return notes) .  \nA For more information on the trading income allowance, [go to www.gov.uk/guidance/tax-free](go to www.gov.uk/guidance/tax-free)allowances-on-property-and-trading-income  \nSA103S Notes 2024-25 Page SESN 1 HMRC 12/24  \nYou’ll need to fill in the ‘Self-employment (full)’pages if any of the following apply:  \n• your business is more complicated or your turnover for the year is £90,000 or more (or would have been if you’d traded for a full year)  \n• you need to adjust the profits or losses of your accounting period because it ended before  \n31 March 2025 or was not 12 months long, or you","cbCaiq9egC4TwY9l","https://ap.wps.com/l/cbCaiq9egC4TwY9l","pdf",684640,"English","# Self-employment (short)\n## Eligibility for the short pages\n## Trading income allowance (up to £1,000)\n## When to complete the Self-employment (full) pages\n## Records and provisional figures\n## Completing the form: name and UTR\n## Business details and box 1","[{\"question\":\"Who should complete the Self-employment (short) pages for 2024–25?\",\"answer\":\"Complete the short pages if your turnover is less than £90,000 (or would have been if you had traded for a full year). If your receipts are £1,000 or less, you should read the trading income allowance guidance.\"},{\"question\":\"What is the trading income allowance and how does it affect expenses and other allowances?\",\"answer\":\"Total receipts from self-employment and certain miscellaneous income up to £1,000 are exempt from tax. If you claim the trading income allowance, you cannot deduct allowable expenses or claim any other allowances.\"},{\"question\":\"When must you fill in the Self-employment (full) pages instead of the short pages?\",\"answer\":\"You must use the full pages if your business is more complicated, your turnover is £90,000 or more (or would be), your accounting period needs adjustments, you have adjustment income from a basis change, you need to adjust profits for Class 4 NICs, or you were in the Managing Serious Defaulters (MSD) programme.\"}]","SA103S Notes 2024-25 - Self-employment (short) notes | PDF"]