HMRC Compliance

Self-Employment and UK Property

The HMRC forms used to report self-employment and UK property income on the Self Assessment return: SA103F, SA103S and SA105.

Forms

FormDescription
SA103FFull self-employment page for turnover of £90,000 or more, or more complex affairs
SA103SShort self-employment page for straightforward businesses with turnover below £90,000
SA105UK property page for rental profits or losses from houses, flats, land and holiday lets

SA103F self-employment (full)

Reports business income and expenses and calculates taxable profit and Class 4 National Insurance, with capital allowances, disallowable expenses and adjustments. For 2026-27, file by 31 October 2027 on paper or 31 January 2028 online. Turnover is box 15, expenses boxes 17 to 30 (total box 31) and disallowable amounts boxes 32 to 46.

SA103S self-employment (short)

For freelancers, tradespeople and consultants with turnover below £90,000. Turnover is box 9, expenses boxes 11 to 19 (total box 20), net profit box 21, capital allowances boxes 23 to 26, taxable profit box 31 and CIS deductions box 38.

SA105 UK property

Reports rental profits or losses where property income is above £1,000. You’ll need records of rent, tenancy agreements, expense receipts, mortgage interest statements, joint ownership shares and losses brought forward. Total rents are box 20, expenses boxes 24 to 29, adjusted profit box 38 and finance costs boxes 44 and 45.

Deadlines

File with the SA100 by 31 October 2027 on paper or 31 January 2028 online. Tax is due 31 January 2028. Late filing can attract a £100 penalty plus daily penalties.

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