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Tax Return 2021

Tax year 6 April 2020 to 5 April 2021 (2020–21)

UTR 4396561778 NISAR AHMED


NINO SC336465B Issue address
Employer reference
25 TUDOR COURT SOUTH
Date WEMBLEY
HA9 6SQ
HM Revenue and Customs office address

For
Telephone Reference

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Your tax return

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This notice requires you, by law, to make a return of your Most people file online

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taxable income and capital gains, and any documents It’s quick and easy to file online. Get started by typing
requested, for the year from 6 April 2020 to 5 April 2021. www.gov.uk/log-in-file-self-assessment-tax-return into
H your internet browser address bar to go directly to our
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Deadlines official website.


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We must receive your tax return by these dates: Do not use a search website to find HMRC services online.
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• if you’re using a paper return – by 31 October 2021 If you have not sent a tax return online before, why not join
(or 3 months after the date of this notice if that’s later) the 92% of people who already do it online? It’s easy, secure
• if you’re filing a return online – by 31 January 2022 and available 24 hours a day and you can also sign up for email
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(or 3 months after the date of this notice if that’s later) alerts and online messages to help you manage your tax affairs.
If your return is late you’ll be charged a £100 penalty. To file on paper, please fill in this form using the following rules:
If your return is more than 3 months late, you’ll be • enter your figures in whole pounds – ignore the pence
charged daily penalties of £10 a day. • round down income and round up expenses and tax paid,
it is to your benefit
If you pay late you’ll be charged interest and a late
• if a box does not apply, please leave it blank – do not strike
payment penalty.
through empty boxes or write anything else
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Starting your tax return


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Before you start to fill it in, look through your tax return to make sure there is a section for all your income and claims
– you may need some separate supplementary pages (see page TR 2 and the Tax Return notes).
For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets.

Your personal details


1 Your date of birth – it helps get your tax right 3 Your phone number
DD MM YYYY
07412053567
28/02/1966
4 Your National Insurance number – leave blank if the
2 Your name and address – if it is different from what is correct number is shown above
on the front of this form, please write the correct details
SC336465B
underneath the wrong ones and put the date you changed
address below DD MM YYYY

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SA100 2021 Page TR 1 HMRC 12/20
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What makes up your tax return
To make a complete return of your taxable income and gains for the year to 5 April 2021 you may need to complete some
separate supplementary pages. Answer the following questions by putting ‘X’ in the ‘Yes’ or ‘No’ box.

1 Employment 6 Trusts etc


Were you an employee, director, office holder or agency Did you receive, or are you treated as having received,
worker in the year to 5 April 2021? Please read the income from a trust, settlement or the residue of
notes before answering. Fill in a separate ‘Employment’ a deceased person’s estate? This does not include cash
page for each employment, directorship and so on. On lump sums/transfer of assets, otherwise known as capital
each ‘Employment’ page you complete, enter any other distributions, received under a will.
payments, expenses or benefits related to that employment.
Say how many ‘Employment’ pages you are completing in
the ‘Number’ box below. Yes No

X 0 7 Capital Gains Tax summary


Yes No Number
If you sold or disposed of any assets (for example,
stocks, shares, land and property, a business), or had
2 Self-employment any chargeable gains, read the notes to decide if you
If you worked for yourself (on your ‘own account’ or in have to fill in the ‘Capital Gains Tax summary’ page.
self-employment) in the year to 5 April 2021, read the If you do, you must also provide separate computations.
notes to decide if you need to fill in the ‘Self-employment’ Do you need to fill in the ‘Capital Gains Tax summary’

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pages. You may not need to if this income is up to £1,000. page and provide computations?
Do you need to fill in the ‘Self-employment’ pages?

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Fill in a separate ‘Self-employment’ page for each business. X
Yes No Computation(s) provided

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On each ‘Self-employment’ page you complete, enter any
payments or expenses related to that business. Say how

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many businesses you had in the ‘Number’ box below.
(Answer ‘Yes’ if you were a ‘Name’ at Lloyd’s.)
8 Residence, remittance basis etc
Were you, for all or part of the year to 5 April 2021,
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one or more of the following:


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X • not resident
Yes No Number
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• not domiciled in the UK and claiming the


remittance basis
3 Partnership • dual resident in the UK and another country?
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Were you in a partnership? Fill in a separate ‘Partnership’


page for each partnership you were a partner in and say Yes No
how many partnerships you had in the ‘Number’ box below.

X 9 Additional information
Yes No Number
Some less common kinds of income and tax reliefs, for
example, Married Couple’s Allowance, Life insurance gains,
4 UK property chargeable event gains, Seafarer’s Earnings Deduction
and details of disclosed tax avoidance schemes, should
If you received income from UK property (including rents
be returned on the ‘Additional information’ pages. Do you
and other income from land you own or lease out), read the
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need to fill in the ‘Additional information’ pages?


notes to decide if you need to fill in the ‘UK property’ pages.
You may not need to if this income is up to £1,000.
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Do you need to fill in the ‘UK property’ pages? Yes No

X
Yes No If you need more pages
If you answered ‘Yes’ to any of questions 1 to 9,
5 Foreign please check to see if within this return, there’s
a page dealing with that kind of income or gain.
If you:
If there’s not, you’ll need separate supplementary
• were entitled to any foreign income
pages. Do you need to get and fill in separate
• have, or could have, received (directly or indirectly)
supplementary pages?
income, or a capital payment or benefit from a person
abroad as a result of any transfer of assets
• want to claim relief for foreign tax paid Yes No
read the notes to decide if you need to fill in the
‘Foreign’ pages. You may not need to if your only foreign If ‘Yes’, go to www.gov.uk/taxreturnforms
income was from land and property abroad up to £1,000. to download them.
Do you need to fill in the ‘Foreign’ pages?

X
Yes No

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SA100 2021 Page TR 2
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Income
Interest and dividends from UK banks and building societies

1 Taxed UK interest – the net amount after tax has been 5 Other dividends – the amount received - read the notes
taken off - read the notes

6 Foreign dividends (up to £2,000) – the amount in sterling


2 Untaxed UK interest – amounts which have not had tax after foreign tax was taken off. Do not include this amount
taken off - read the notes in the ‘Foreign’ pages

3 Untaxed foreign interest (up to £2,000) – amounts which 7 Tax taken off foreign dividends – the sterling equivalent
have not had tax taken off - read the notes

4 Dividends from UK companies – the amount received


- read the notes

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UK pensions, annuities and other state benefits received

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8 State Pension – amount you were entitled to receive in the 12 Tax taken off box 11
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year, not the weekly or 4-weekly amount - read the notes
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13 Taxable Incapacity Benefit and contribution-based
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9 State Pension lump sum – the gross amount of any Employment and Support Allowance - read the notes
lump sum - read the notes
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14 Tax taken off Incapacity Benefit in box 13


10 Tax taken off box 9

15 Jobseeker’s Allowance
11 Pensions (other than State Pension), retirement
annuities and taxable lump sums treated as pensions
– the gross amount. Tax taken off goes in box 12
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16 Total of any other taxable State Pensions and benefits


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Other UK income not included on supplementary pages


Do not use this section for income that should be returned on supplementary pages. Share schemes, gilts, stock dividends,
life insurance gains and certain other kinds of income go on the ‘Additional information’ pages.

17 Other taxable income – before expenses and tax 20 Benefit from pre-owned assets - read the notes
taken off

21 Description of income in boxes 17 and 20 – if there’s


18 Total amount of allowable expenses – read the notes not enough space here please give details in the
‘Any other information’ box, box 19, on page TR 7

19 Any tax taken off box 17

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SA100 2021 Page TR 3
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Tax reliefs
Paying into registered pension schemes and overseas pension schemes
Do not include payments you make to your employer’s pension scheme which are deducted from your pay before tax
or payments made by your employer. If your contributions and other pension inputs are more than the Annual Allowance,
you should also fill in boxes 10 to 12 on page Ai 4 of the ‘Additional information‘ pages.

1 Payments to registered pension schemes where basic 3 Payments to your employer’s scheme which were not
rate tax relief will be claimed by your pension provider deducted from your pay before tax – this will be
(called ‘relief at source’). Enter the payments and basic unusual – read the notes
rate tax

4 Payments to an overseas pension scheme, which is not


2 Payments to a retirement annuity contract where basic UK-registered, which are eligible for tax relief and were
rate tax relief will not be claimed by your provider not deducted from your pay before tax

Charitable giving

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5 Gift Aid payments made in the year to 5 April 2021 9 Value of qualifying shares or securities gifted to charity

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6 Total of any ‘one-off’ payments in box 5H 10 Value of qualifying land and buildings gifted to charity
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7 Gift Aid payments made in the year to 5 April 2021 11 Value of qualifying investments gifted to non-UK
but treated as if made in the year to 5 April 2020 charities in boxes 9 and 10
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8 Gift Aid payments made after 5 April 2021 but to 12 Gift Aid payments to non-UK charities in box 5
be treated as if made in the year to 5 April 2021

Blind Person’s Allowance


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13 If you’re registered blind, or severely sight impaired, 15 If you want your spouse’s, or civil partner’s, surplus
and your name is on a local authority or other register, allowance, put ‘X’ in the box
put ‘X’ in the box

16 If you want your spouse, or civil partner, to have your


14 Enter the name of the local authority or other register surplus allowance, put ‘X’ in the box

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Other less common reliefs are on the ‘Additional information’ pages.

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2021 Page TR 4
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Student Loan and Postgraduate Loan repayments
Please read the notes before filling in boxes 1 to 3.

1 If you’ve received notification from Student Loans 2 If your employer has deducted Student Loan
Company that your repayment of an Income Contingent repayments enter the amount deducted
Loan was due before 6 April 2021, put ‘X’ in the box.
We’ll use your plan and or loan type to calculate
amounts due
3 If your employer has deducted Postgraduate Loan
repayments enter the amount deducted

High Income Child Benefit Charge


Please read the notes before filling in this section. Only fill in this section if all of the following apply:
• your income was over £50,000
• you or your partner (if you have one) got Child Benefit (this also applies if someone else claims Child Benefit
for a child who lives with you and pays you or your partner for the child’s upkeep)
• couples only – your income was higher than your partner’s

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1 Enter the total amount of Child Benefit you and your 3 Enter the date that you and your partner
partner got for the year to 5 April 2021 stopped getting all Child Benefit payments

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if this was before 6 April 2021

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DD MM YYYY
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2 Enter the number of children you and your partner
got Child Benefit for on 5 April 2021 H
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Incorrectly claimed coronavirus support scheme payments


Please read the notes before filling in this section. Only fill in this section if you incorrectly claimed any payments from the
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Coronavirus Job Retention Scheme, Eat Out to Help Out Scheme, Self-Employment Income Support Scheme (SEISS) or from
any other applicable HMRC coronavirus support scheme and you still need to tell HMRC.

1 Amount of HMRC coronavirus support scheme 2 Amount of SEISS payments incorrectly claimed
payments (other than SEISS) incorrectly claimed
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Marriage Allowance
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Please read the notes. If your income for the year ended 5 April 2021 was less than £12,500 you can transfer £1,250
of your Personal Allowance to your spouse or civil partner to reduce the amount of tax they pay if all of the following apply:
• you were married to, or in a civil partnership with, the same person for all or part of the tax year
• you were both born on or after 6 April 1935
• your spouse or civil partner’s income was not taxed at the higher rate
Fill in this section if you want to make the transfer:

1 Your spouse or civil partner’s first name 4 Your spouse or civil partner’s date of birth DD MM YYYY

2 Your spouse or civil partner’s last name 5 Date of marriage or civil partnership DD MM YYYY

3 Your spouse or civil partner’s National Insurance number


SA100 2021 Page TR 5

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SA100 2021 Page TR 5
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Finishing your tax return
 alculating your tax – if we receive this paper tax return by 31 October 2021 or if you file online, we’ll do the
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calculation for you and tell you how much you have to pay (or what your repayment will be) before 31 January 2022.
We’ll add the amount due to your Self Assessment Statement, together with any other amounts due.
Do not enter payments on account, or other payments you have made towards the amounts due, on your
tax return. We’ll deduct these on your Self Assessment Statement. If you want to calculate your tax, ask us for
the ‘Tax calculation summary’ pages and notes. The notes will help you work out any tax due, or repayable,
and if payments on account are necessary.

Tax refunded or set off


1 If you’ve had any 2020–21 Income Tax refunded or set off by us or Jobcentre Plus, enter the amount - read the notes

If you have not paid enough tax


We recommend you pay any tax due electronically. Read the notes.

If you owe less than £3,000 for the 2020–21 tax year If you owe tax on savings, casual earnings and/or

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2 3
(excluding Class 2 NICs) and you send us your paper the High Income Child Benefit Charge for the 2021–22

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tax return by 31 October, or 30 December 2021 if you tax year, we’ll try to collect it through your wages or
file online, we’ll try to collect the tax through your pension by adjusting your 2021–22 tax code.

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wages or pension by adjusting your 2022–23 tax code. If you do not want us to do this, put ‘X’ in the box
If you do not want us to do this, put ‘X’ in the box - read the notes
- read the notes H X
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X
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If you have paid too much tax


To claim a repayment, fill in boxes 4 to 14 below. If you paid your tax by credit or debit card, we’ll always try to repay back
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to your card first before making any repayment as requested by you below. Please allow up to 4 weeks for any repayment
to reach you before contacting us.

4 Name of bank or building society 10 If you’ve entered a nominee’s name in box 5,
put ‘X’ in the box
Nationwide

5 Name of account holder (or nominee)


11 If your nominee is your tax adviser, put ‘X’ in the box
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Mr N Ahmad
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12 Nominee’s address
6 Branch sort code

070246

7 Account number

08787932
13 and postcode
8 Building society reference number

14 To authorise your nominee to receive any repayment,


9 If you do not have a bank or building society account, you must sign in the box. A photocopy of your
or if you want us to send a cheque to you or to your signature will not do
nominee, put ‘X’ in the box

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SA100 2021 Page TR 6
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Your tax adviser, if you have one
This section is optional. Please read the notes about authorising your tax adviser.

15 Your tax adviser’s name 17 The first line of their address including the postcode

16 Their phone number

18 The reference your adviser uses for you

Any other information


19 Please give any other information in this space

Mini cab driver Short self employment - additional information

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None

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SA100 2021 Page TR 7
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Signing your form and sending it back
Please fill in this section and sign and date the declaration at box 22.

20 If this tax return contains provisional figures, put ‘X’ in 23 If you’ve signed on behalf of someone else, enter
the box the capacity. For example, executor, receiver

20.1 If any of your businesses received coronavirus


support payments (such as CJRS, SEISS) you must
24 Enter the name of the person you have signed for
put ‘X’ in the box to declare that they have been
included as taxable income when calculating profits
in the period of this return

X
25 If you filled in boxes 23 and 24 enter your name
21 If you’re enclosing separate supplementary pages,
put ‘X’ in the box

and your address

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22 Declaration

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I declare that the information I’ve given on this tax return
and any supplementary pages is correct and complete to

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the best of my knowledge and belief.

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I understand that I may have to pay financial penalties
and face prosecution if I give false information.
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Signature
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Date DD MM YYYY

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SA100 2021 Page TR 8


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Additional information
Tax year 6 April 2020 to 5 April 2021 (2020–21)

Your name Your Unique Taxpayer Reference (UTR)

Complete these pages for less common types of income, deductions and tax reliefs, and for any other information.
For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets.

Other UK income
Interest from gilt-edged and other UK securities, deeply discounted securities
and accrued income profits
1 Gilt etc interest after tax taken off 3 Gross amount before tax

2 Tax taken off

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Gains from life insurance policies, capital redemption policies and life annuity contracts
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UK policy or contract gains on which tax was treated 8 UK policy or contract gains from voided ISAs
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as paid – the amount of the gain


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9 Number of years the policy was held


5 Number of years the policy has been held or since the
last gain
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10 Tax taken off gain shown in box 8

6 UK policy or contract gains where no tax was treated


as paid – the amount of the gain
11 Deficiency relief

7 Number of years the policy has been held or since the


last gain
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Stock dividends, bonus issues of securities and redeemable shares


12 Stock dividends – the amount received 13.1 Close company loans written off or released

13 Bonus issues of securities and redeemable shares

Business receipts taxed as income of an earlier year


14 The amount of post-cessation or other 15 Tax year income to be taxed, for example,
business receipts 2019–20 YYYY YY

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SA101 2021 Page Ai 1 HMRC 12/20
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Share schemes and employment lump sums, compensation and deductions,
certain post-employment income and patent royalty payments
1 Share schemes – the taxable amount 8 Exemptions for amounts entered in box 4
– excluding amounts included on your P60 or P45

9 Compensation and lump sums up to £30,000 exemption


Box 2 is not in use

3  Taxable lump sums and certain income after the end of


10 Disability and foreign service deduction
your job – excluding redundancy and compensation for loss
of your job

11 Seafarers’ Earnings Deduction – enter pay on your


‘Employment’ page – read Helpsheet 205
4 Lump sums or benefits received from an
Employer Financed Retirement Benefits Scheme
excluding pensions
12 Foreign earnings not taxable in the UK

5 Redundancy, other lump sums and compensation


payments – the amount above the £30,000 exemption 13 Foreign tax for which tax credit relief not claimed

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14 Exempt employers’ contributions to an overseas

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Tax taken off boxes 3 to 5
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6
pension scheme – read the notes

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If you’ve left box 6 blank because the tax is included
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in box 2 on the ‘Employment’ page, put ‘X’ in the box 15 UK patent royalty payments made
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Other tax reliefs – read the notes


1 Subscriptions for Venture Capital Trust shares 7 Maintenance payments (up to £3,510) – if you or your
– the amount on which relief is claimed former spouse or civil partner were born before 6 April 1935

2 Subscriptions for shares under the Enterprise 8 Payments to a trade union for death benefits
Investment Scheme – the amount on which relief – half the amount paid (maximum £100)
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is claimed
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9 Relief claimed on a qualifying distribution on the


3 Community Investment Tax Relief – the amount on redemption of bonus shares or securities
which relief is claimed

10 Subscriptions for shares under the Seed Enterprise


4 Annual payments made Investment Scheme

5 Qualifying loan interest payable in the year 11 Social Investment Tax Relief – the amount on which
relief is claimed

6 Post-cessation trade relief and certain other losses


12 Non-deductible loan interest from investments into
property letting partnerships

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SA101 2021 Page Ai 2
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Married Couple’s Allowance
If you, or your spouse or civil partner were born before 6 April 1935, please read the notes and then complete the relevant
boxes. If you’re the husband (marriages up to 5 December 2005), or the spouse or civil partner with the higher income
(marriages and civil partnerships on or after 5 December 2005), you should complete box 1 and, where appropriate,
boxes 2 to 5 and box 9.
If you’re the wife (marriages up to 5 December 2005), or the spouse or civil partner with the lower income (marriages
and civil partnerships on or after 5 December 2005), please read the notes to help you fill in boxes 6 to 11.
If you cannot use all of your Married Couple’s Allowance or you want your spouse or civil partner to have your surplus
allowance, please read the notes and then put ‘X’ in box 10 or box 11.

1 Your spouse’s or civil partner’s full name 6 If you’ve already agreed that half of the minimum
allowance is to be given to you, put ‘X’ in the box

7 If you’ve already agreed that all of the minimum


2 Their date of birth if older than you (and at least one of
allowance is to be given to you, put ‘X’ in the box
you was born before 6 April 1935) DD MM YYYY

8 Your spouse’s or civil partner’s full name


3 If you’ve already agreed that half the minimum
allowance is to go to your spouse or civil partner,

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put ‘X’ in the box

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9  If you were married or formed a civil partnership

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4 If you’ve already agreed that all of the minimum after 5 April 2020, enter the date of marriage or
allowance is to go to your spouse or civil partner, civil partnership DD MM YYYY
put ‘X’ in the box H
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10  If you want to have your spouse’s or civil partner’s
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5 If, in the year to 5 April 2021, you lived with any surplus allowance, put ‘X’ in the box
previous spouse or civil partner, enter their date
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of birth DD MM YYYY

11 If you want your spouse or civil partner to have your


surplus allowance, put ‘X’ in the box

Other information
Income Tax losses and limit on Income Tax relief
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Other income losses 4 Enter the amount of relief shown in box 3 which is not
subject to the limit on Income Tax reliefs
1 Earlier years’ losses – which can be set against certain
other income in 2020–21

5 Tax year for which you’re claiming relief in box 3,


for example, 2019–20 YYYY YY
2 Total unused losses carried forward

Limit on Income Tax relief


Trade losses from a later year
6 Amount of payroll giving
3 Relief now for 2021–22 trade losses or certain
capital losses – read the notes

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SA101 2021 Page Ai 3


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Pension Savings Tax Charges
7 Value of pension benefits in excess of your Available 12 Pension scheme tax reference number
Lifetime Allowance, taken by you as a lump sum

13 Amount of unauthorised payment from a pension


8 Value of pension benefits in excess of your Available scheme, not subject to surcharge
Lifetime Allowance, not taken as a lump sum

14 Amount of unauthorised payment from a pension


9 Lifetime Allowance tax paid by your pension scheme scheme, subject to surcharge

10 Amount saved towards your pension, in the 15 Foreign tax paid on an unauthorised payment
period covered by this tax return, in excess of the (in £ sterling)
Annual Allowance

16 Taxable short service refund of contributions


11 Annual Allowance tax paid or payable by your
(overseas pension schemes only)
pension scheme

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11.1 Value of pension benefits transferred subject to the Box 17 is not in use

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overseas transfer charge
Foreign tax paid (in £ sterling) on box 16

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11.2
transfer charge
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Tax paid by your pension scheme on your overseas
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Tax avoidance schemes


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19 The scheme reference number 20  The tax year in which the expected advantage arises,
or promoter reference number for example, 2019–20 YYYY YY
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Disguised remuneration
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Only complete this section if you have elected to spread your loan charge and a part of your disguised remuneration loans
outstanding on 5 April 2019 is to be included in the 2020–21 tax year. Read the notes before completing this section.

Non-PAYE employment income Self-employed and partnership income


where trading has ceased
21 Amount of non-PAYE disguised remuneration
employment income 22 Amount of disguised remuneration taxable as
income in 2020–21

23 Amount of disguised remuneration to be treated as


income of an earlier year

24 Tax year income in box 23 is to be taxed,


for example 2019–20 YYYY YY

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SA101 2021 Page Ai 4
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Self-employment (short)
Tax year 6 April 2020 to 5 April 2021 (2020–21)
Please read the ‘Self-employment (short) notes’ to check if you should use this page or the ‘Self-employment (full)’ page.
For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets.

Your name Your Unique Taxpayer Reference (UTR)

NISAR AHMED 4396561778

Business details

1 Description of business 5 If your business started after 5 April 2020, enter the
start date DD MM YYYY
Uber driver

2 Postcode of your business address 6 If your business ceased before 6 April 2021, enter the
final date of trading DD MM YYYY

3 If your business name, description, address or postcode

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have changed in the last 12 months, put ‘X’ in the box 7 Date your books or accounts are made up to
and give details in the ‘Any other information’ box of
05/04/2021

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your tax return

If you used cash basis, money actually received

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and paid out, to calculate your income and expenses
4 If you are a foster carer or shared lives carer, put ‘X’ put ‘X’ in the box
in the box H
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Business income – if your annual business turnover was below £85,000

Your turnover – the takings, fees, sales or money earned Any other business income (include coronavirus
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9 10
by your business support payments such as CJRS, but not SEISS)

2986.00

10.1 Trading income allowance – read the notes

Allowable business expenses


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If your annual turnover was below £85,000 you may just put your total expenses in box 20, rather than filling in the whole section.
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11 Costs of goods bought for resale or goods used 16 Accountancy, legal and other professional fees

12 Car, van and travel expenses 17 Interest and bank and credit card financial charges
– after private use proportion

18 Phone, fax, stationery and other office costs


13 Wages, salaries and other staff costs

19 Other allowable business expenses – client entertaining


14 Rent, rates, power and insurance costs costs are not an allowable expense

15 Repairs and maintenance of property and equipment 20 Total allowable expenses – total of boxes 11 to 19

1084.00
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SA103S 2021 Page SES 1 HMRC 12/20
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Net profit or loss
21 Net profit – if your business income is more than your 22 Or, net loss – if your expenses exceed your business
expenses (if box 9 + box 10 minus box 20 is positive) income (if box 20 minus (box 9 + box 10) is positive)

1902.00

Tax allowances for certain buildings, vehicles and equipment (capital allowances)
Do not include the cost of these in your business expenses.

23 Annual Investment Allowance 25.1 The Structures and Buildings Allowance


(you must hold a valid allowance statement – read the
notes for details on how much you can claim per year)

24 Allowance for small balance of unrelieved expenditure

26 Total balancing charges – for example, where you have


disposed of items for more than their tax value
25 Other capital allowances

Calculating your taxable profits

C
Your taxable profit may not be the same as your net profit. Please read the ‘Self-employment (short) notes’ to see if you need
to make any adjustments and fill in the boxes which apply to arrive at your taxable profit for the year.

R
M
Goods and/or services for your own use Loss brought forward from earlier years set off against
d nly
27 29
this year’s profits – up to the amount in box 28

27.1
H
Self-Employment Income Support Scheme grant
en o

2910.00
to
30 Any other business income not included in box 9
t s py

28 Net business profit for tax purposes (if box 21 + (boxes 26 or box 10
to 27.1) minus (boxes 22 to 25.1) is positive). Or if you’ve
completed box 10.1 (box 21 + box 26 + box 27 + box 27.1
no Co

minus box 10.1)


4812.00

Total taxable profits or net business loss


If your total profits from all Self-employments and Partnerships for 2020–21 are less than £6,475, you do not have to pay
Class 2 National Insurance contributions, but you may want to pay voluntarily (box 36) to protect your rights to certain benefits.

31 Total taxable profits from this business (if box 28 32 Net business loss for tax purposes (if boxes 22 to 25.1
+ box 30 minus box 29 is positive). minus (box 21 + box 26 to box 27.1) is positive)
o
D

4812.00

Losses, Class 2 and Class 4 National Insurance contributions (NICs) and CIS deductions
If you’ve made a loss for tax purposes (box 32), read the ‘Self-employment (short) notes’ and fill in boxes 33 to 35 as appropriate.

33 Loss from this tax year set off against other income 36 If your total profits for 2020–21 are less than £6,475
for 2020–21 and you choose to pay Class 2 NICs voluntarily,
put ‘X’ in the box

34 Loss to be carried back to previous years and set off


against income (or capital gains) 37 If you’re exempt from paying Class 4 NICs, put ‘X’ in the box

35 Total loss to carry forward after all other set-offs 38 Total Construction Industry Scheme (CIS) deductions
– including unused losses brought forward taken from your payments by contractors
– CIS subcontractors only

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SA103S 2021 Page SES 2
14 of 16
Tax calculation summary
Tax year 6 April 2020 to 5 April 2021 (2020–21)

Your name Your Unique Taxpayer Reference (UTR)

NISAR AHMED 4396561778

Self Assessment
You can use the working sheet in the ‘Tax calculation summary notes’ to work out the total tax, Student Loan repayment,
Postgraduate Loan repayment, Class 2 NICs and Class 4 NICs due or overpaid for 2020–21. If the result is a positive amount,
enter it in box 1, if it’s negative, enter it in box 2. For help filling in this form, go to www.gov.uk/taxreturnforms and read the
notes and helpsheets.

1 
Total tax (this may include Student Loan or 4 Class 4 NICs due
Postgraduate Loan repayments), Class 2 NICs and
0.00
Class 4 NICs due before any payments on account

0.00
4.1 Class 2 NICs due

0.00

C
2 Total tax (this may include Student Loan or Postgraduate
Loan repayments), Class 2 NICs and Class 4 NICs overpaid

R
5 Capital Gains Tax due
0.00

M
d nly
0.00

3 Student Loan repayment due


H 6 Pension charges due
en o

0.00
to
0.00
t s py

3.1 Postgraduate Loan repayment due

0.00
no Co

Underpaid tax and other debts


If you pay tax under PAYE, look at your P2, ‘PAYE Coding Notice’ and the notes in section 11 of the ‘Tax calculation summary
notes’, then fill in boxes 7, 8 and 9 as appropriate.

7 
Underpaid tax for earlier years included in your 8 Underpaid tax for 2020–21 included in your tax code
tax code for 2020–21 – enter the amount shown as for 2021–22 – enter the amount shown as ‘estimated
‘amount of underpaid tax for earlier years’ from underpayment for 2020–21’ from your P2, ‘PAYE
o

your P2, ‘PAYE Coding Notice’ Coding Notice’


D

0.00 0.00

9 Outstanding debt included in your tax code for 2020–21


– enter the amount from your P2, ‘PAYE Coding Notice’

0.00

Payments on account
Please read the notes in section 12 of the ‘Tax calculation summary notes’ to see if you need to make any payments on account
for 2021–22.

10 If you’re claiming to reduce your 2021–22 payments on 11 Your first payment on account for 2021–22
account, put ‘X’ in the box – enter the reduced amount of – enter the amount (including pence)
your first payment in box 11 and say why you’re making
the claim in box 17 on page TC 2 of this form

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SA110 2021 Page TC 1 HMRC 12/20
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Blind person’s surplus allowance and married couple’s surplus allowance
Enter the amount of any surplus allowance transferred from your spouse or civil partner.

12  Blind person’s surplus allowance you can have 13 If you or your spouse or civil partner were born before
6 April 1935, the amount of married couple’s
surplus allowance you can have

Adjustments to tax due


You may need to make an adjustment to increase or decrease your tax for 2020–21 because you’re claiming averaging for
farmers and creators of literary or artistic work, making certain adjustments to earlier years or carrying back to 2020–21 certain
losses from 2021–22. If you need help in filling in these boxes, ask us or your tax adviser.

14 Increase in tax due because of adjustments to 15 Decrease in tax due because of adjustments to
an earlier year an earlier year

16 Any 2021–22 repayment you’re claiming now

C
R
M
Any other information
d nly
17 H
Please give any other information in this space
en o
to
t s py
no Co
o
D

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SA110 2021 Page TC 2
16 of 16

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