SA103S vs SA103F: Which Self-Employment Page to Use

SA103S and SA103F are both supplementary pages of the SA100 Self Assessment tax return, and both record self-employment income. The difference is the size of the business. HMRC says the short version (SA103S) is for self-employed people with relatively simple tax affairs whose annual turnover was below the VAT threshold for the tax year. The full version (SA103F) is for those whose turnover was above it. SA105 is a different form. It covers UK property income, not self-employment. Ledgery keeps income and expense records for sole traders and property owners and builds the quarterly updates that Making Tax Digital for Income Tax now requires.

TL;DR

• SA103S is the short self-employment page. It is for turnover below the VAT threshold for the tax year.
• SA103F is the full self-employment page. It is for turnover above the VAT threshold.
• SA105 is not an alternative to either. It reports UK property income, and a person with both kinds of income files both forms.
• Since 6 April 2026, sole traders and landlords with qualifying income over £50,000 must also follow Making Tax Digital for Income Tax. From April 2027 the level drops to £30,000.
• Ledgery stores income and expense records and generates quarterly HMRC updates for sole trader and property income.

Table of Contents

• What SA103S and SA103F are
• SA103S vs SA103F: the turnover rule
• Do trading income under £1,000 need a form?
• SA103 vs SA105: self-employment and property
• How Making Tax Digital changes the picture
• Steps for choosing and completing the right form
• Perspective
• Ledgery for sole traders and landlords
• FAQ
• Sources

What SA103S and SA103F are

A Self Assessment tax return starts with the main SA100 form. Supplementary pages are added to it when a person has income that the main form does not cover. HMRC’s Self Assessment tax return forms page says self-employment goes on the SA103S or SA103F pages, and UK property income goes on the SA105 pages.

HMRC lists both self-employment forms in its collection of self-employment forms and helpsheets. The current versions of both are dated 6 April 2026. The form for each tax year is a separate document, so the version has to match the year being reported.

Turnover is the total money a business takes in before any costs are taken off. It is not profit. This is the figure HMRC uses to choose between the two forms.

SA103S vs SA103F: the turnover rule

HMRC’s SA103S page says the short pages are for people who are self-employed, have relatively simple tax affairs and had annual business turnover below the VAT threshold for the tax year. HMRC’s SA103F page says the full pages are for people with more complex tax affairs whose annual turnover was above the VAT threshold.

The VAT registration threshold has been £90,000 since 1 April 2024, according to the House of Commons Library. The threshold is set by the Government and can change, so the figure for the relevant tax year should be checked on GOV.UK before filing.

One point causes confusion. The test is turnover, not profit. A business with turnover above the VAT threshold and low profit still uses the full pages. A business can also use the full pages for a different reason, such as tax affairs that are not simple, in which case HMRC’s wording about complexity applies.

What changes in practice

The short form asks for less detail about costs. The full form asks for expenses to be broken down into categories, such as cost of goods, staff costs, premises, travel and professional fees. This means the records kept through the year need to be good enough to produce those totals. A business that is near the threshold is better off keeping category-level records from the start. Switching to the full pages after a good year is then a change of form, not a change of bookkeeping.

Expense records also decide how easy the form is to complete. A pile of paper receipts has to be sorted by category before any box can be filled in. Ledgery’s receipt scanning reads a photographed receipt and files it with the rest of the records, so the totals are already grouped when it is time to report. Its guides on personal and business expenses and mobile phone costs explain common categories for sole traders.

Do trading income under £1,000 need a form?

Some small earners do not need either form. HMRC’s guidance on tax-free allowances for property and trading income says up to £1,000 a year is available for trading or property income. If gross trading income is £1,000 or less, there may be no need to tell HMRC. A person who uses the allowance cannot also deduct other expenses against that income.

The same page says some people still have to register and declare the income. Examples are claiming relief for a loss, or paying voluntary Class 2 National Insurance contributions. In those cases the self-employment pages are completed as normal.

SA103 vs SA105: self-employment and property

The keyword also raises the question of SA103 against SA105. They do different jobs.

HMRC’s guidance on completing the Self Assessment return lists SA103S or SA103F for self-employment and SA105 for UK property. Per HMRC’s SA105 page, the property pages cover:

• rental income and other receipts from UK land or property
• income from letting furnished holiday accommodation in the UK or EEA
• premiums from leases of UK land
• reverse premiums

Income from land or property overseas is not reported on SA105.

A person who runs a business and also lets a flat files one SA100 with both an SA103 form and the SA105 pages attached. The two income types are kept apart on the return. They are also kept apart in records. Landlords who let through an agent can see how that works in Ledgery’s guide to letting agent statements and property bookkeeping. Landlords who want to know how costs such as insurance are treated can read about property insurance deductions for landlords.

How Making Tax Digital changes the picture

The choice between SA103S and SA103F is an annual reporting question. Making Tax Digital for Income Tax (MTD) adds regular reporting during the year. HMRC’s MTD for Income Tax collection sets out the rules:

• From 6 April 2026, sole traders and landlords with annual income from self-employment and property over £50,000 must use MTD.
• They must use compatible software to create, store and correct digital records.
• They must send quarterly updates, then submit a tax return and pay any tax by 31 January after the tax year.
• From September 2026, HMRC began signing up people who need to use MTD for 2026 to 2027 and have not already signed up.

HMRC’s news item 436,000 sole traders and landlords make their tax digital adds that people with qualifying income over £30,000 will need MTD from April 2027.

The MTD threshold counts gross income from self-employment and property together. The SA103 choice is based on the turnover of the self-employed business against the VAT threshold. The two tests are separate, so a business can be under the VAT threshold, and use SA103S, while still being in MTD.

Quarterly deadlines and penalties

HMRC’s penalties guidance for MTD gives the 2026 to 2027 quarterly update deadlines as 7 August, 7 November, 7 February and 7 May. The deadline for the return and any tax owed is 31 January after the tax year ends. The same page says there are no penalties for missing a quarterly update deadline in 2026 to 2027. It also says new points-based late submission penalties replace the old ones from the year a person joins MTD, with a £200 penalty at 4 points. HMRC’s MTD FAQ page says all quarterly updates must be sent before the tax return can be submitted.

Those are the dates for 2026 to 2027. The same pattern repeats each tax year, and HMRC’s guidance should be checked for the schedule of the year in question.

Exemptions

Some people cannot use digital tools. The MTD FAQ page says a person who is digitally excluded can apply for an exemption. Reasons include age, disability, health condition or location, or the beliefs of a religious society or order that are incompatible with digital communications.

Steps for choosing and completing the right form

1. Work out turnover. Add up all business takings for the tax year, before costs. Compare the total to the VAT threshold for that year on GOV.UK.
2. Pick the form. Below the threshold with simple affairs: SA103S. Above it: SA103F.
3. Check for property income. If any income came from UK land or property, add SA105 as well.
4. Gather records by category. Income, costs and receipts for the whole year are needed. Records grouped through the year take the least work at filing time.
5. Check the MTD position. If qualifying income is over £50,000 for 2026 to 2027, quarterly updates are required. Planning for the £30,000 level from April 2027 also begins now for those near it.
6. File by the deadline. HMRC says the return can be sent from 6 April after the tax year ends, with 31 January the deadline for the return and payment.

An accounting method also affects how income and costs are counted. Ledgery explains the cash and accruals methods for sole traders in a separate guide.

Perspective

Choosing between SA103S and SA103F takes a few minutes once turnover is known. Gathering the figures behind the form is what takes time. Most of the work is in receipts, bank entries and invoices that have to be sorted into categories.

MTD makes that point more important. Records have to be kept digitally through the year, and quarterly updates go to HMRC from them. We built Ledgery so that income and expense records, receipt scanning, invoices and deadline reminders sit in one place for sole traders and property owners. A photographed receipt is read automatically and added to the records. The quarterly updates are generated from those records, and the user controls what is sent to HMRC.

We also see the form question as a records question. Records that are complete and kept as the year goes on make either form straightforward, and make a move from short to full pages a matter of reading a different set of totals. Accountants can be given access to the same records, so a review does not need a separate export.

The Ledgery Team

Ledgery for sole traders and landlords

Ledgery is income tax software for UK self-employed people and property owners. It offers receipt scanning, income and expense records, invoice creation, deadline reminders, quarterly HMRC update generation and export. The first quarter is free, after which a monthly or annual subscription applies. The plans are Simple, Grow and Pro, shown on the Ledgery site.

Ledgery supports sole trader and property income. It does not cover limited companies or VAT. Its guide to MTD digital links explains what HMRC requires of the software chain.

FAQ

Can a self-employed person use SA103S one year and SA103F the next?

Yes. The form follows the turnover for each tax year against that year’s VAT threshold. A business that grows past the threshold moves to SA103F, and one that falls back below it with simple affairs can return to SA103S. Each year’s form is a separate document on GOV.UK.

Is SA103 the same as SA105?

No. SA103S and SA103F report self-employment income. SA105 reports UK property income, such as rent. A person with both files both sets of pages with the SA100 return.

Does MTD replace the SA103 form?

HMRC’s guidance says MTD adds quarterly updates to the existing process. A tax return is still submitted after the end of the tax year, with the deadline at 31 January. The quarterly updates must all be sent before the return can go in.

Does turnover or profit decide between the short and full pages?

Turnover. HMRC’s tests refer to annual business turnover against the VAT threshold, which is the total takings before costs. Profit does not change which form applies.

Sources

• Self Assessment forms and helpsheets for self-employment and partnerships
• Self Assessment: self-employment (short) (SA103S)
• Self Assessment: Self-employment (full) (SA103F)
• Self Assessment: UK property (SA105)
• Self Assessment tax return forms
• Complete your Self Assessment tax return for the last tax year
• VAT Registration, House of Commons Library
• Tax-free allowances on property and trading income
• Making Tax Digital for Income Tax
• 436,000 sole traders and landlords make their tax digital
• Penalties for Making Tax Digital for Income Tax
• Making Tax Digital for Income Tax FAQs

Recommended

• Personal vs Business Expenses: What Sole Traders Can Claim
• Mobile Phone Expenses for the Self-Employed: What You Can Claim
• Cash vs accruals: HMRC guide for UK sole traders
• Separate Bank Account for a Sole Trader: Do You Need One?