Filling in the Self-Employment SA103S Form

theturtle

Hi

I am trying to fill out this form and have some questions on what to put in which box.

Sorry if they are very obvious questions but I would like to get it right.

I sell goods online, my questions are:

- Do Postage/Courier costs go in Box 17 (Phone, fax, stationery and other office costs) or Box 18 (Other allowable business expenses)

- Do Ebay/Paypal Fees fall under Box 15 (Accountancy, legal and other professional fees) or 18.

- Does Advertising go in Box 15 or 18?

- Does the 'Using Home as an Office allowance' go in Box 13 (Rent, rates, power and insurance costs)

Thank you very much.

Any advise is gratefully appreciated.

ceeforcat

Postage etc. in box 17, Advertising in box 18, Use of home in Box 13 and I would probably put the ebay fees in 18 also.
However - is your turnover less than £73000? If it is, all expenses can simply be entered in box 19 i.e. without any split.

theturtle

Yes, it is under £73k.

If I total all the expenses and put it in Box 19, do I have to submit an additional sheet of expenses breakdown to give more detail?

Thanks again

ceeforcat

The short answer is No! Definitely not! Just retain the information in case of enquiry.

http://www.hmrc.gov.uk/worksheets/sa103s-notes.pdf