SA103S or SA103F: the short or the full self-employment pages

The short pages: SA103S

GOV.UK says to use the short version if you are self-employed, have relatively simple tax affairs and your annual business turnover was below the VAT registration threshold for the tax year.

The full pages: SA103F

GOV.UK says to use the full version if you are self-employed and have more complex tax affairs, or your annual business turnover was above the VAT registration threshold for the tax year.

The threshold to compare against

The test uses the VAT registration threshold for the tax year you are reporting on. The current figure is on our UK tax rates page and on GOV.UK. Turnover here is your business takings for the year, before expenses.

Forms and notes for each year

HMRC publishes both forms with their notes for each tax year. When we checked GOV.UK, the latest published versions were for the 2025 to 2026 tax year. Use the version for the year you are reporting on.

Common mistakes

• Choosing the short pages because they look simpler when your turnover was above the VAT registration threshold.
• Comparing profit with the threshold instead of turnover.
• Using the notes for a different tax year from the return you are filling in.

Sources

• GOV.UK, Self Assessment: self-employment (short) (SA103S)
• GOV.UK, Self Assessment: self-employment (full) (SA103F)