MR MARWAN OSMAN

UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 5 APRIL 2021
 MR MARWAN OSMAN
UNAUDITED ACCOUNTS
CONTENTS

Page
Business information 3

Approval of the accounts 4

Profit and loss account 5

Balance sheet 6

Notes to the accounts 7

-2-
 MR MARWAN OSMAN
BUSINESS INFORMATION

Proprietor Mr Marwan Osman

Flat 28
Dove Tree Court,
Blackpool
FY4 4NA

Business address Flat 28

Dove Tree Court,
Blackpool
FY4 4NA

-3-
 MR MARWAN OSMAN
APPROVAL OF THE ACCOUNTS
FOR THE YEAR ENDED 5 APRIL 2021

I approve these accounts, comprising the Profit and Loss account, the Balance Sheet and the related notes. I confirm that I have
made available all relevant records and information.

...............................................................

Marwan Osman

17 December 2021

-4-
 MR MARWAN OSMAN
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 5 APRIL 2021

2021
£

Turnover 2,954

Expenses
Car, van and travel expenses 451
Rent, rates, power and insurance costs 312
Accountancy, legal and other professional fees 210

973

Profit 1,981

-5-
 MR MARWAN OSMAN
BALANCE SHEET
AS AT 5 APRIL 2021

2021
Notes £

Current assets
Cash in hand 1,981

Net current assets 1,981

Net assets 1,981

Capital account
Balance at start of period -
Net profit 1,981

1,981

-6-
 MR MARWAN OSMAN
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 5 APRIL 2021

1 Accounting policies

Accounting basis
The accounts have been prepared under the historical cost convention and in accordance with UK Generally Accepted
Accounting Practice.

Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of
services provided to customers.

-7-
 Tax Return 2021
Tax year 6 April 2020 to 5 April 2021 (2020–21)
(UK TAXPAYER - ENGLAND, NORTHERN IRELAND)
UTR 19161 67051
NINO SP018982C Issue address
Employer reference
Mr Marwan Osman
Date 06/04/2021 Flat 28
Dove Tree Court,
HM Revenue and Customs office address Blackpool
FY4 4NA

Telephone
Your tax return
This notice requires you, by law, to make a return of your
taxable income and capital gains, and any documents
requested, for the year from 6 April 2020 to 5 April 2021.
Deadlines
We must receive your tax return by these dates:
• if you’re using a paper return – by 31 October 2021
(or 3 months after the date of this notice if that’s later)
• if you’re filing a return online – by 31 January 2022
(or 3 months after the date of this notice if that’s later)
If your return is late you’ll be charged a £100 penalty.
If your return is more than 3 months late, you’ll be
charged daily penalties of £10 a day.
If you pay late you’ll be charged interest and a late
payment penalty.
For
Reference 20P0007
Most people file online
It’s quick and easy to file online. Get started by typing
www.gov.uk/log-in-file-self-assessment-tax-return into
your internet browser address bar to go directly to our
official website.
Do not use a search website to find HMRC services online.
If you have not sent a tax return online before, why not join
the 92% of people who already do it online? It’s easy, secure
and available 24 hours a day and you can also sign up for email
alerts and online messages to help you manage your tax affairs.
To file on paper, please fill in this form using the following rules:
• enter your figures in whole pounds – ignore the pence
• round down income and round up expenses and tax paid,
it is to your benefit
• if a box does not apply, please leave it blank – do not strike
through empty boxes or write anything else

Starting your tax return

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

1 3 0 9 1 9 8 6
4  our National Insurance number – leave blank if the
Y
2  our name and address – if it is different from what is
Y correct number is shown above
on the front of this form, please write the correct details
underneath the wrong ones and put the date you changed
address below DD MM YYYY

SA100 2021 Page TR 1 HMRC 12/20

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

Yes
X No Number
1 7 Capital Gains Tax summary
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’
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?
Fill in a separate ‘Self-employment’ page for each business.
Yes No
X Computation(s) provided
On each ‘Self-employment’ page you complete, enter any
payments or expenses related to that business. Say how
many businesses you had in the ‘Number’ box below. 8 Residence, remittance basis etc
(Answer ‘Yes’ if you were a ‘Name’ at Lloyd’s.) Were you, for all or part of the year to 5 April 2021,
one or more of the following:
X 1 • not resident
Yes No Number
• not domiciled in the UK and claiming the
remittance basis
3 Partnership • dual resident in the UK and another country?
Were you in a partnership? Fill in a separate ‘Partnership’
page for each partnership you were a partner in and say Yes No
X
how many partnerships you had in the ‘Number’ box below.

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

Yes No
X
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
X 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?

Yes No
X

SA100 2021 Page TR 2

Income
Interest and dividends from UK banks and building societies

1  axed UK interest – the net amount after tax has been

T 5 Other dividends – the amount received - read the notes
taken off - read the notes
£ • 0 0
£ • 0 0
6  oreign dividends (up to £2,000) – the amount in sterling
F
2  ntaxed UK interest – amounts which have not had tax
U after foreign tax was taken off. Do not include this amount
taken off - read the notes in the ‘Foreign’ pages

£ • 0 0 £ • 0 0

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
£ • 0 0
£ • 0 0

4 Dividends from UK companies – the amount received

- read the notes

£ • 0 0

UK pensions, annuities and other state benefits received

8 State Pension – amount you were entitled to receive in the 12 Tax taken off box 11
year, not the weekly or 4-weekly amount - read the notes
£ • 0 0
£ • 0 0
13  axable Incapacity Benefit and contribution-based
T
9 
State Pension lump sum – the gross amount of any Employment and Support Allowance - read the notes
lump sum - read the notes
£ • 0 0
£ • 0 0
14 Tax taken off Incapacity Benefit in box 13
10 Tax taken off box 9
£ • 0 0
£ • 0 0
15 Jobseeker’s Allowance
11  ensions (other than State Pension), retirement
P
£ • 0 0
annuities and taxable lump sums treated as pensions
– the gross amount. Tax taken off goes in box 12
16 Total of any other taxable State Pensions and benefits
£ • 0 0
£ • 0 0

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
£ • 0 0
£ • 0 0
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
£ • 0 0

19 Any tax taken off box 17

£ • 0 0

SA100 2021 Page TR 3

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  ayments to registered pension schemes where basic

P 3
rate tax relief will be claimed by your pension provider
(called ‘relief at source’). Enter the payments and basic
rate tax
£ • 0 0
4 
2 
Payments to a retirement annuity contract where basic
rate tax relief will not be claimed by your provider
 ayments to your employer’s scheme which were not
P
deducted from your pay before tax – this will be
unusual – read the notes
£ • 0 0
Payments to an overseas pension scheme, which is not
UK-registered, which are eligible for tax relief and were
not deducted from your pay before tax

£ • 0 0 £ • 0 0

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

£ • 0 0 £ • 0 0

6 Total of any ‘one-off’ payments in box 5 10 Value of qualifying land and buildings gifted to charity

£ • 0 0 £ • 0 0

7  ift Aid payments made in the year to 5 April 2021

G 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

£ • 0 0 £ • 0 0

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
£ • 0 0
£ • 0 0

Blind Person’s Allowance

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

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

SA100 202
2021 Page TR 4
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
Company that your repayment of an Income Contingent
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
2 If your employer has deducted Student Loan
repayments enter the amount deducted
£ • 0 0
3 If your employer has deducted Postgraduate Loan
repayments enter the amount deducted

£ • 0 0

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

1 Enter the total amount of Child Benefit you and your
partner got for the year to 5 April 2021
£ • 0 0
3 Enter the date that you and your partner
stopped getting all Child Benefit payments
if this was before 6 April 2021
DD MM YYYY

2 Enter the number of children you and your partner

got Child Benefit for on 5 April 2021

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
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  mount of HMRC coronavirus support scheme

A 2 Amount of SEISS payments incorrectly claimed
payments (other than SEISS) incorrectly claimed
£ • 0 0
£ • 0 0

Marriage Allowance
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

SA100 2021 Page TR 5

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
C
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

£ • 0 0

If you have not paid enough tax

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

2 If you owe less than £3,000 for the 2020–21 tax year
(excluding Class 2 NICs) and you send us your paper
tax return by 31 October, or 30 December 2021 if you
file online, we’ll try to collect the tax through your
wages or pension by adjusting your 2022–23 tax code.
If you do not want us to do this, put ‘X’ in the box
- read the notes
X
3 If you owe tax on savings, casual earnings and/or
the High Income Child Benefit Charge for the 2021–22
tax year, we’ll try to collect it through your wages or
pension by adjusting your 2021–22 tax code.
If you do not want us to do this, put ‘X’ in the box
- read the notes
X

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
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  you’ve entered a nominee’s name in box 5,

If
put ‘X’ in the box
Barclays

5 Name of account holder (or nominee)

11 If your nominee is your tax adviser, put ‘X’ in the box
M M A osman

12 Nominee’s address
6 Branch sort code

2 0 — 1 0 — 0 3

7 Account number

6 3 1 7 7 0 7 6
13 and postcode
8 Building society reference number

14  o authorise your nominee to receive any repayment,

T
9  you do not have a bank or building society account,
If 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

SA100 2021 Page TR 6

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 Postcode

18 The reference your adviser uses for you

Any other information

19 Please give any other information in this space

SA100 2021 Page TR 7

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

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

X
26 and your address
22 Declaration
I declare that the information I’ve given on this tax return
and any supplementary pages is correct and complete to
the best of my knowledge and belief.
I understand that I may have to pay financial penalties Postcode
and face prosecution if I give false information.

Signature

Date DD MM YYYY

SA100 2021 Page TR 8

 Employment
Tax year 6 April 2020 to 5 April 2021 (2020-21)

Your name Your Unique Taxpayer Reference (UTR)

Mr Marwan Osman 1 9 1 6 1 6 7 0 5 1

For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets.

Complete an ‘Employment’ page for each employment or directorship

1 Pay from this employment – the total from your 6 If you were a company director, put ‘X’ in the box
P45 or P60 – before tax was taken off

£ 8 8 1 2 • 0 0
6.1 If you ceased being a director before 6 April 2021, put the
2  UK tax taken off pay in box 1 date the directorship ceased in the box DD MM YYYY

£ 9 5 • 0 0

3 Tips and other payments not on your P60 7 And, if the company was a close company, put ‘X’
in the box
£ • 0 0

4 PAYE tax reference of your employer (on your P45/P60)

If this employment income is from inside off-payroll
/
8
0 6 5 S 9 5 3 working engagements, put ‘X’ in the box – read the notes

5 Your employer’s name

SPS (EU) Limited 8.1 If box 1 includes any disguised remuneration income,
put ‘X’ in the box – read the notes

Benefits from your employment – use your form P11D (or equivalent information)
9 Company cars and vans 13 Goods and other assets provided by your employer

£ • 0 0 £ • 0 0

10 Fuel for company cars and vans 14 Accommodation provided by your employer

£ • 0 0 £ • 0 0

11 Private medical and dental insurance 15 Other benefits (including interest-free and low
interest loans)
£ • 0 0
£ • 0 0
12 Vouchers, credit cards and excess mileage allowance
16 Expenses payments received and balancing charges
£ • 0 0
£ • 0 0

Employment expenses
17 Business travel and subsistence expenses 19 Professional fees and subscriptions

£ • 0 0 £ • 0 0

18 Fixed deductions for expenses 20 Other expenses and capital allowances

£ • 0 0 £ • 0 0

SA102 2021 Page E 1 HMRC 12/20

 Self-employment (full)
Tax year 6 April 2020 to 5 April 2021 (2020–21)

Please read the ‘Self-employment (full) notes’ to check if you should use this page or the ‘Self-employment (short)’ 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)

Mr Marwan Osman 1 9 1 6 1 6 7 0 5 1

Business details

1 Business name – unless it’s in your own name 6 If your business started after 5 April 2020, enter the
start date DD MM YYYY
Mr Marwan Osman

7 If your business ceased after 5 April 2020 but before

2 Description of business
6 April 2021, enter the final date of trading
Mr Marwan Osman

8 Date your books or accounts start – the beginning of

3 First line of your business address – unless you work your accounting period
from home
0 6 0 4 2 0 2 0

9 Date your books or accounts are made up to or the

end of your accounting period – read the notes if you
4 Postcode of your business address have filled in box 6 or 7

0 5 0 4 2 0 2 1

5 If the details in boxes 1, 2, 3 or 4 have changed in the 10 If you used cash basis, money actually received
last 12 months, put ‘X’ in the box and give details in the and paid out, to calculate your income and expenses,
‘Any other information’ box put ‘X’ in the box

Other information

11 If your accounting date has changed permanently, 13 If special arrangements apply, put ‘X’ in the box
put ‘X’ in the box

14 If you provided the information about your 2020–21

12 If your accounting date has changed more than once profit on last year’s tax return, put ‘X’ in the box
since 2015, put ‘X’ in the box

Business income
15 Your turnover – the takings, fees, sales or money earned 16 Any other business income (include coronavirus
by your business support payments such as CJRS, but not SEISS)

£ 2 9 5 4 • 0 0 £ • 0 0

16.1 Trading income allowance – read the notes

£ • 0 0

SA103F 2021 Page SEF 1 HMRC 12/20

Business expenses
Please read the ‘Self-employment (full) notes’ before filling in this section.

Total expenses Disallowable expenses

If your annual turnover was below £85,000, you may Use this column if the figures in boxes 17 to 30
just put your total expenses in box 31 include disallowable amounts

17 Cost of goods bought for resale or goods used 32

£ • 0 0 £ • 0 0

18 Construction industry – payments to subcontractors 33

£ • 0 0 £ • 0 0

19 Wages, salaries and other staff costs 34

£ • 0 0 £ • 0 0

20 Car, van and travel expenses 35

£ 4 5 1 • 0 0 £ • 0 0

21 Rent, rates, power and insurance costs 36

£ 3 1 2 • 0 0 £ • 0 0

22 Repairs and maintenance of property and equipment 37

£ • 0 0 £ • 0 0

23 Phone, fax, stationery and other office costs 38

£ • 0 0 £ • 0 0

24 Advertising and business entertainment costs 39

£ • 0 0 £ • 0 0

25 Interest on bank and other loans 40

£ • 0 0 £ • 0 0

26 Bank, credit card and other financial charges 41

£ • 0 0 £ • 0 0

27 Irrecoverable debts written off 42

£ • 0 0 £ • 0 0

28 Accountancy, legal and other professional fees 43

£ 2 1 0 • 0 0 £ • 0 0

29 Depreciation and loss or profit on sale of assets 44

£ • 0 0 £ • 0 0

30 Other business expenses 45

£ • 0 0 £ • 0 0

31 Total expenses (total of boxes 17 to 30) 46 Total disallowable expenses (total of boxes 32 to 45)

£ 9 7 3 • 0 0 £ • 0 0

SA103F 2021 Page SEF 2

Net profit or loss
47 Net profit – if your business income is more than your 48 Or, net loss – if your expenses are more than your
expenses (if box 15 + box 16 minus box 31 is positive) business income (if box 31 minus (box 15 + box 16)
is positive)
£ 1 9 8 1 • 0 0
£ • 0 0

Tax allowances for vehicles and equipment (capital allowances)

There are ‘capital’ tax allowances for vehicles, equipment and certain buildings used in your business (do not include the cost
of these in your business expenses). Please read the ‘Self-employment (full) notes’ and use the examples to work out your
capital allowances.

49 Annual Investment Allowance 55 100% and other enhanced capital allowances

£ • 0 0 £ • 0 0

50 Capital allowances at 18% on equipment, including cars 56 Allowances on sale or cessation of business use (where
with lower CO2 emissions you’ve disposed of assets for less than their tax value)

£ • 0 0 £ • 0 0

51 Capital allowances at 6% on equipment, including cars 57 Total capital allowances (total of boxes 49 to 56)
with higher CO2 emissions
£ • 0 0
£ • 0 0

52 Zero-emission goods vehicle allowance Box 58 is not in use

£ • 0 0 59 Balancing charge on sales of assets or on the cessation

of business use (including where Business Premises
53 The Structures and Buildings Allowance Renovation Allowance has been claimed) for example,
(you must hold a valid allowance statement – read the where you’ve disposed of assets for more than their
notes for details on how much you can claim per year) tax value

£ • 0 0
£ • 0 0

54 Electric charge-point allowance

£ • 0 0

Calculating your taxable profit or loss

You may have to adjust your net profit or loss for disallowable expenses or capital allowances to arrive at your taxable profit
or your loss for tax purposes. Please read the ‘Self-employment (full) notes’ and fill in the boxes below that apply.

60 Goods and services for your own use 63 Total deductions from net profit or additions to
net loss (box 57 + box 62)
£ • 0 0
£ • 0 0
61 Total additions to net profit or deductions from net loss
(box 46 + box 59 + box 60) 64 Net business profit for tax purposes (if box 47 + box 61
minus (box 48 + box 63) is positive)
£ • 0 0
£ 1 9 8 1 • 0 0
62 Income, receipts and other profits included in business
income or expenses but not taxable as business profits 65 Net business loss for tax purposes (if box 48 + box 63
minus (box 47 + box 61) is positive)
£ • 0 0 
£ • 0 0

SA103F 2021 Page SEF 3

Calculating your taxable profit or loss (continued)
If you start or finish self-employment and your accounting period is not the same as your basis period (or there are overlaps
or gaps in your basis periods) or in certain situations or trades or professions, you may need to make further tax adjustments
– read the ‘Self-employment (full) notes’. In all cases, please complete boxes 73 and 76, or box 77, as applicable.
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 100) to protect your rights to certain benefits.
Read the notes.

66 Date your basis period began DD MM YYYY 72 Averaging adjustment (only for farmers, market
gardeners and creators of literary or artistic works)
0 6 0 4 2 0 2 0 – if the adjustment needs to be taken off the profit figure,
put a minus sign (–) in the box
67 Date your basis period ended
£ • 0 0
0 5 0 4 2 0 2 1
73 Adjusted profit for 2020–21 (see the working sheet
68 If your basis period is not the same as your accounting
in the notes) – if a loss, enter it in box 77
period, enter the adjustment needed to arrive at the
profit or loss for the basis period – if the adjustment £ 1 9 8 1 • 0 0
needs to be taken off the profit figure, put a minus
sign (–) in the box 74 Loss brought forward from earlier years set off against
this year’s profits
£ • 0 0
£ • 0 0
69 Overlap relief used this year
75 Any other business income not included in boxes 15,
£ • 0 0 16 or 60

70 Overlap profit carried forward £ • 0 0

£ • 0 0 75.1 Disguised remuneration additions to profits – read the notes

70.1 Self-Employment Income Support Scheme grant £ • 0 0

£ • 0 0 76 Total taxable profits from this business (box 73 +
box 75 + box 75.1 minus box 74) – or use the
71 Adjustment for change of accounting practice
working sheet in the notes
£ • 0 0 £ 1 9 8 1 • 0 0

Losses
If you’ve made a net loss for tax purposes (in box 65), or if you’ve losses from previous years, read the
‘Self-employment (full) notes’ and fill in boxes 77 to 80, as appropriate.

77 Adjusted loss for 2020–21 (see the working sheet 79 Loss to be carried back to previous year(s) and set off
in the notes) against income (or capital gains)

£ • 0 0 £ • 0 0

78 Loss from this tax year set off against other 80 Total loss to carry forward after all other set-offs
income for 2020–21 – including unused losses brought forward

£ • 0 0 £ • 0 0

CIS deductions and tax taken off

81 Total Construction Industry Scheme (CIS) deductions 82 Other tax taken off trading income
taken from your payments by contractors – CIS
£ • 0 0
subcontractors only

£ • 0 0

SA103F 2021 Page SEF 4

Balance sheet
If your business accounts include a balance sheet showing the assets, liabilities and capital of the business, fill in the relevant
boxes below. If you do not have a balance sheet, go to box 100. Read the ‘Self-employment (full) notes’ for more information.

Assets Liabilities
83 Equipment, machinery and vehicles 91 Trade creditors

£ • 0 0 £ • 0 0

84 Other fixed assets 92 Loans and overdrawn bank account balances

£ • 0 0 £ • 0 0

85 Stock and work in progress 93 Other liabilities and accruals

£ • 0 0 £ • 0 0

86 Trade debtors
Net business assets
£ • 0 0
94 Net business assets (box 90 minus (boxes 91 to 93))
87 Bank or building society balances •
£ 1 9 8 1 0 0
£ • 0 0
Capital account
88 Cash in hand
95 Balance at start of period
£ 1 9 8 1 • 0 0
£ • 0 0
89 Other current assets and prepayments
96 Net profit or loss (box 47 or box 48)
£ • 0 0
£ 1 9 8 1 • 0 0
90 Total assets (total of boxes 83 to 89)
97 Capital introduced
£ 1 9 8 1 • 0 0
£ • 0 0

98 Drawings

£ • 0 0

99 Balance at end of period

£ 1 9 8 1 • 0 0

Class 2 and Class 4 National Insurance contributions (NICs)

100 If your total profits for 2020–21 are less than £6,475 102 Adjustment to profits chargeable to Class 4 NICs
and you choose to pay Class 2 NICs voluntarily, put ‘X’ in
£ • 0 0
the box

101 If you’re exempt from paying Class 4 NICs, put ‘X’ in
the box

SA103F 2021 Page SEF 5

Any other information

103 Please give any other information in this space

SA103F 2021 Page SEF 6

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

Your name Your Unique Taxpayer Reference (UTR)

Mr Marwan Osman 1 9 1 6 1 6 7 0 5 1

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
Class 4 NICs due before any payments on account
£ •

£ •
4.1 Class 2 NICs due

2 
Total tax (this may include Student Loan or Postgraduate
£ •

Loan repayments), Class 2 NICs and Class 4 NICs overpaid

5 Capital Gains Tax due
£ 9 4 • 6 0
£ •

3 Student Loan repayment due

6 Pension charges due
£ •

£ •

3.1 Postgraduate Loan repayment due

£ •

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
your P2, ‘PAYE Coding Notice’ Coding Notice’

£ • £ •

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

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

£ •

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  you’re claiming to reduce your 2021–22 payments on

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

SA110 2021 Page TC 1 HMRC 12/20

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
£ • 0 0 surplus allowance you can have

£ • 0 0

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

£ •

Any other information

17 Please give any other information in this space

SA110 2021 Page TC 2