C Ujeniuc 2

Internet copy: PAGE 1 of 17 (9155467828) OKWP2CBRDWKZPHUYLTOLC2W6R6TG2BLA
Client id: AGA C020 T Tax Year: 2023
Internet Tax Return
This is a copy of the information that will be transmitted to HMRC once authorised by you. The
copy includes all completed supplementary pages & attachments where appropriate. Before
transmitting the return to HMRC using the Self Assessment Online Service your tax advisor must
provide you with a copy of your tax return information. If you approve this copy and it contains
false information or you conceal any part of your income or chargeable gains you maybe liable to
financial penalties. It is recommended you retain a copy of the Tax Return transmitted to HMRC.
You must read and approve the declaration statement contained on the final page of the Tax Return
TR8 before your return can be submitted to HMRC. Confirmation that you have done so will
suffice.
The Inland Revenue Mark (IRmark) number assigned to your tax return information is:
OKWP2CBRDWKZPHUYLTOLC2W6R6TG2BLA.
The following details comprise the information to be sent electronically:

Name: Mr C Ujeniuc
Tax Reference: 9155467828
National Insurance Number:
If the details above are different from those shown on the Return Form or Notice to File sent to
you, please ensure Q2 on page TR1 has been answered.
Where your Tax Return contains a claim for repayment and you require the repayment to be sent to
your bank, building society or other nominee, the relevant question within the return must be
completed. Please note the receipt of these nomination details included with the other return
information received using the Online Service will be taken to be your formal approval to such a
nomination for repayment purposes.
When filed online the Tax Return will contain the following declaration from your Tax Advisor to
HMRC:
"I confirm that my client has received a copy of the information contained in this return and
approved the information as being correct and complete to the best of their knowledge and belief."
Tax Return 2023

Tax year 6 April 2022 to 5 April 2023 (2022–23)
MR C UJENIUC
UTR 9155467828
NINO Issue address
Employer reference
47 PARISHES MEAD
Date STEVENAGE
SG2 9QD
HM Revenue and Customs office address
HMRC
SELF ASSESSMENT
HM REVENUE AND CUSTOMS
BX9 1AS
For
Telephone Reference
Your tax return

This notice requires you, by law, to make a return of your Most people file online
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 2022 to 5 April 2023 www.gov.uk/log-in-file-self-assessment-tax-return into
your internet browser address bar to go directly to our
Deadlines official website.
We must receive your tax return by these dates: Do not use a search website to find HMRC services online.
• if you’re using a paper return – by 31 October 2023 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 2024 and available 24 hours a day and you can also sign up for email
(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
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
2 0 0 1 1 9 8 1
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
underneath the wrong ones and put the date you changed
address below DD MM YYYY
SA100 2023 Page TR 1 HMRC 12/22

What makes up your tax return

To make a complete return of your taxable income and gains for the year to 5 April 2023 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 2023? 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 X
the ‘Number’ box below. Yes No
Yes No
X
Number 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 2023, 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. X
Yes No 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 2023,
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 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
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.
Do you need to fill in the ‘UK property’ pages? X
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 X
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
SA100 2023 Page TR 2

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
£ • 0 0
£ • 0 0
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
£ • 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 Taxable Incapacity Benefit and contribution-based
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 Pensions (other than State Pension), retirement
annuities and taxable lump sums treated as pensions
£ • 0 0
– 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

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
£ • 0 0
£ • 0 0
4 Payments to an overseas pension scheme, which is not
1.1 Total of any ‘one-off’ payments in box 1
UK-registered, which are eligible for tax relief and were
£ • 0 0 not deducted from your pay before tax
£ • 0 0
2 Payments to a retirement annuity contract where basic
rate tax relief will not be claimed by your provider
£ • 0 0
Charitable giving
5 Gift Aid payments made in the year to 5 April 2023 9 Value of qualifying shares or securities gifted to charity
£ 7 5 0 0 • 0 0 £ • 0 0
6 Total of any ‘one-off’ payments in box 5 10 Value of qualifying land and buildings gifted to charity
£ 7 5 0 0 • 0 0 £ • 0 0
7 Gift Aid payments made in the year to 5 April 2023 11 Value of qualifying investments gifted to non-UK
but treated as if made in the year to 5 April 2022 charities in boxes 9 and 10
£ • 0 0 £ • 0 0
8 Gift Aid payments made after 5 April 2023 but to 12 Gift Aid payments to non-UK charities in box 5
be treated as if made in the year to 5 April 2023
£ • 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
2023 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 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 2023, put ‘X’ in the box.
We’ll use your plan and or loan type to calculate
£ • 0 0
amounts due
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 3 Enter the date that you and your partner
partner got for the year to 5 April 2023 stopped getting all Child Benefit payments
if this was before 6 April 2023
£ • 0 0
DD MM YYYY
2 Enter the number of children you and your partner

got Child Benefit for on 5 April 2023
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 or from any other applicable HMRC coronavirus support scheme and you still need to
tell HMRC.
1 Amount of HMRC coronavirus support scheme payments incorrectly claimed
£ • 0 0
Marriage Allowance
Please read the notes. If your income for the year ended 5 April 2023 was less than £12,570 you can transfer £1,260
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


Finishing your tax return

alculating your tax – if we receive this paper tax return by 31 October 2023 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 2024.
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’ve 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 2022–23 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 2022–23 tax year 3 If you owe tax on savings, casual earnings and/or
(excluding Class 2 NICs) and you send us your paper the High Income Child Benefit Charge for the 2023–24
tax return by 31 October, or 30 December 2023 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 2023–24 tax code.
wages or pension by adjusting your 2024–25 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
X
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 If you’ve entered a nominee’s name in box 5,
5 Name of account holder (or nominee)

11 If your nominee is your tax adviser, put ‘X’ in the box
12 Nominee’s address
6 Branch sort code
— —
7 Account number
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

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

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) you must put ‘X’ in
24 Enter the name of the person you’ve signed for
the box to declare that they have been included when
calculating profits in the period of this return
21 If you’re enclosing separate supplementary pages, 25 If you filled in boxes 23 and 24 enter your name
22 Declaration 26 and your address

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
and face prosecution if I give false information. Postcode
Signature
Date DD MM YYYY
2 3 08 2023

Self-employment (full)
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 C UJENIUC 9 1 5 5 4 6 7 8 2 8
Business details
1 Business name – unless it’s in your own name 6 If your business started after 5 April 2022, enter the
start date DD MM YYYY
Corneliu Consultant Services
7 If your business ceased after 5 April 2022 but before

2 Description of business
6 April 2023, enter the final date of trading DD MM YYYY
Project Manager
8 Date your books or accounts start – the beginning of

3 First line of your business address – unless you work your accounting period DD MM YYYY
from home
0 6 0 4 2 0 2 2
47 Parishes Mead
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 DD MM YYYY
S G 2 9 Q D 0 5 0 4 2 0 2 3
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
14 If you provided the information about your 2022–23

12 If your accounting date has changed more than once profit on last year’s tax return, put ‘X’ in the box
since 2017, put ‘X’ in the box
Business income
15 Your turnover – the takings, fees, sales or money earned 16 Any other business income not included in box 15 –
by your business also include any COVID support payments such as CJRS
£ 1 4 0 8 8 4 • 0 0 £ • 0 0
16.1 Trading income allowance – read the notes
£ • 0 0
SA103F 2023 Page SEF 1 HMRC 12/22

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
£ 9 9 1 2 • 0 0 £ 2 4 7 7 • 0 0
21 Rent, rates, power and insurance costs 36
£ 5 2 0 • 0 0 £ • 0 0
22 Repairs and maintenance of property and equipment 37
£ 2 3 7 3 • 0 0 £ • 0 0
23 Phone, fax, stationery and other office costs 38
£ 2 8 6 8 • 0 0 £ 1 4 3 3 • 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
£ 3 1 6 4 • 0 0 £ • 0 0
27 Irrecoverable debts written off 42
£ • 0 0 £ • 0 0
28 Accountancy, legal and other professional fees 43
£ 3 9 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
£ 4 8 • 0 0 £ • 0 0
31 Total expenses (total of boxes 17 to 30) 46 Total disallowable expenses (total of boxes 32 to 45)
£ 2 2 7 9 5 • 0 0 £ 3 9 1 0 • 0 0
SA103F 2023 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 1 8 0 8 9 • 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 54 Electric charge-point allowance
£ • 0 0 £ • 0 0
50 Capital allowances at 18% on equipment, including cars 55 100% and other enhanced capital allowances
with lower CO2 emissions
£ • 0 0
£ • 0 0
56 Allowances on sale or cessation of business use (where
51 Capital allowances at 6% on equipment, including cars you’ve disposed of assets for less than their tax value)
with higher CO2 emissions
£ • 0 0
£ 2 7 3 6 • 0 0
57 Total capital allowances (total of boxes 49 to 56)
52 Zero-emission goods vehicle allowance
£ 2 7 3 6 • 0 0
£ • 0 0
52.1 Zero-emission car 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,
where you’ve disposed of assets for more than their
£ • 0 0 tax value
53.1 Freeport Structures and Buildings Allowance £ • 0 0
£ • 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
£ 2 7 3 6 • 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)
£ 3 9 1 0 • 0 0
£ 1 1 9 2 6 3 • 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

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 2022–23 are less than £6,725, 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.
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 2
– if the adjustment needs to be taken off the profit figure,
put a minus sign (–) in the box
67 Date your basis period ended DD MM YYYY
£ • 0 0
0 5 0 4 2 0 2 3
73 Adjusted profit for 2022–23 (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 1 9 2 6 3 • 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
£ • 0 0 boxes 15, 16 or 60
70 Overlap profit carried forward £ • 0 0

£ • 0 0 76 Total taxable profits from this business
(box 73 + box 75 minus box 74) – or use the
71 Adjustment for change of accounting practice
working sheet in the notes
£ • 0 0 £ 1 1 9 2 6 3 • 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 2022–23 (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 2022–23 – 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
subcontractors only
£ • 0 0
£ 2 8 1 7 7 • 0 0

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
£ • 0 0
£ • 0 0
Capital account
88 Cash in hand
95 Balance at start of period
£ • 0 0
£ • 0 0
89 Other current assets and prepayments
96 Net profit or loss (box 47 or box 48)
£ • 0 0
£ 1 1 8 0 8 9 • 0 0
90 Total assets (total of boxes 83 to 89)
97 Capital introduced
£ • 0 0
£ • 0 0
98 Drawings
£ • 0 0
99 Balance at end of period
£ 1 1 8 0 8 9 • 0 0
Class 2 and Class 4 National Insurance contributions (NICs)
100 If your total profits for 2022–23 are less than £6,725 102 Adjustment to profits chargeable to Class 4 NICs
and you choose to pay Class 2 NICs voluntarily,
put ‘X’ in the box £ • 0 0
101 If you’re exempt from paying Class 4 NICs,



Tax calculation summary

Your name Your Unique Taxpayer Reference (UTR)
MR C UJENIUC 9 1 5 5 4 6 7 8 2 8
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 2022–23. 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
£ 5 6 1 6 • 1 2
£ 1 2 8 4 2 • 7 2
4.1 Class 2 NICs due
2 Total tax (this may include Student Loan or Postgraduate

£ 1 6 3 • 8 0
Loan repayments), Class 2 NICs and Class 4 NICs overpaid
5 Capital Gains Tax due
£ •
£ •
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 sections 10 and 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 2022–23 included in your tax code
tax code for 2022–23 – enter the amount shown as for 2023–24 – enter the amount shown as ‘estimated
‘amount of underpaid tax for earlier years’ from underpayment for 2022–23’ from your P2, ‘PAYE
your P2, ‘PAYE Coding Notice’ Coding Notice’
£ • £ •
9 Outstanding debt included in your tax code for 2022–23

– 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 2023–24.
10 you’re claiming to reduce your 2023–24 payments on

If 11
Your first payment on account for 2023–24
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
£ 0 • 0 0
SA110 2023 Page TC 1 HMRC 12/22

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 2022–23, calculated by reference to an earlier year,
because you’re claiming averaging for farmers and creators of literary or artistic work or making certain adjustments to earlier years.
If you’re carrying back certain losses from 2023–24 to 2022–23, any repayment will be in the form of a credit on your
self-assessment statement of account and set against other amounts to be paid and will not affect the figures in boxes 1 to 6
on page TC 1. 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 2023–24 repayment you’re claiming now
£ •
NOTES FOR BOX 10 - REASON FOR CLAIM - MY BUSINESS PROFITS ARE DOWN
SA110 2023 Page TC 2

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Internet copy: PAGE 1 of 17 (9155467828) OKWP2CBRDWKZPHUYLTOLC2W6R6TG2BLA

Client id: AGA C020 T Tax Year: 2023

Internet Tax Return

The following details comprise the information to be sent electronically:

Tax Return 2023

Your tax return

Starting your tax return

Your personal details

SA100 2023 Page TR 1 HMRC 12/22

What makes up your tax return

1 Employment 6 Trusts etc

SA100 2023 Page TR 2

4 Dividends from UK companies – the amount received

UK pensions, annuities and other state benefits received

Other UK income not included on supplementary pages

19 Any tax taken off box 17

SA100 2023 Page TR 3

Blind Person’s Allowance

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

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

Student Loan and Postgraduate Loan repayments

High Income Child Benefit Charge

2 Enter the number of children you and your partner

Incorrectly claimed coronavirus support scheme payments

1 Amount of HMRC coronavirus support scheme payments incorrectly claimed

3 Your spouse or civil partner’s National Insurance number

SA100 2023 Page TR 5

Finishing your tax return

Tax refunded or set off

If you have not paid enough tax

If you have paid too much tax

5 Name of account holder (or nominee)

14 To authorise your nominee to receive any repayment,

SA100 2023 Page TR 6

Your tax adviser, if you have one

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 2023 Page TR 7

Signing your form and sending it back

20.1 If any of your businesses received coronavirus

22 Declaration 26 and your address

SA100 2023 Page TR 8

Your name Your Unique Taxpayer Reference (UTR)

7 If your business ceased after 5 April 2022 but before

8 Date your books or accounts start – the beginning of

14 If you provided the information about your 2022–23

16.1 Trading income allowance – read the notes

SA103F 2023 Page SEF 1 HMRC 12/22

Total expenses Disallowable expenses

17 Cost of goods bought for resale or goods used 32

18 Construction industry – payments to subcontractors 33

19 Wages, salaries and other staff costs 34

20 Car, van and travel expenses 35

21 Rent, rates, power and insurance costs 36

22 Repairs and maintenance of property and equipment 37

23 Phone, fax, stationery and other office costs 38

24 Advertising and business entertainment costs 39

25 Interest on bank and other loans 40

1 Employment 6 Trusts etc

4 Dividends from UK companies – the amount received

19 Any tax taken off box 17

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

2 Enter the number of children you and your partner

1 Amount of HMRC coronavirus support scheme payments incorrectly claimed

3 Your spouse or civil partner’s National Insurance number

5 Name of account holder (or nominee)

14 To authorise your nominee to receive any repayment,

16 Their phone number Postcode

18 The reference your adviser uses for you

20.1 If any of your businesses received coronavirus

22 Declaration 26 and your address

7 If your business ceased after 5 April 2022 but before

8 Date your books or accounts start – the beginning of

14 If you provided the information about your 2022–23

16.1 Trading income allowance – read the notes

49 Annual Investment Allowance 54 Electric charge-point allowance

52.1 Zero-emission car allowance Box 58 is not in use

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

53.1 Freeport Structures and Buildings Allowance £ • 0 0

70 Overlap profit carried forward £ • 0 0

99 Balance at end of period

101 If you’re exempt from paying Class 4 NICs,

2 Total tax (this may include Student Loan or Postgraduate

3 Student Loan repayment due

3.1 Postgraduate Loan repayment due

9 Outstanding debt included in your tax code for 2022–23

10 you’re claiming to reduce your 2023–24 payments on