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MR Anwar Babaker 2024 Tax Return

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HMRC Submission Response

Name: Mr ANWAR BABAKER


Taxyear: 2023-24 (year ended 5 April 2024)
UTR: 24555 91296
Submission type: SA100
Submission Status: Accepted
Time accepted by HMRC: 11 April 2024 17:17
IRmark: HINFT7JDE4KUTF4GJARTKANU3JFOVUWR

HMRC Accepted

HMRC has received the HMRC-SA-SA100 document ref: 2455591296 at 17.17 on 11/04/2024.
The associated IRmark was: HINFT7JDE4KUTF4GJARTKANU3JFOVUWR. We strongly
recommend that you keep this receipt electronically, and we advise that you also keep your
submission electronically for your records. They are evidence of the information that you submitted
to HMRC.

Thank you for your submission


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Tax Return 2024


Tax year 6 April 2023 to 5 April 2024 (2023–24)
(UK TAXPAYER - ENGLAND, NORTHERN IRELAND)
UTR 24555 91296
NINO SX087852A Issue address
Employer reference
Mr ANWAR BABAKER
Date 06/04/2024 FLAT 53, LITTLE LONDON
HOUSE
HM Revenue and Customs office address WEST BROMWICH STREET
WALSALL
WS1 4DD
UK

For
Telephone Reference SA 275
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 2023 to 5 April 2024 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 2024 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 2025 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

0 6 0 8 1 9 9 0
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 2024 Page TR 1 HMRC 12/23


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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 2024 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 2024? 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. lump sums/transfer of assets, otherwise known as capital
On 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

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 2024, 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 2024,
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.
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. Do you need to fill in the ‘Additional information’ pages?
You may not need to if this income is up to £1,000.
Do you need to fill in the ‘UK property’ pages? Yes No
X

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 pages.
• were entitled to any foreign income
• have, or could have, received (directly or indirectly) Do you need to get and fill in separate
income, or a capital payment or benefit from a person supplementary pages?
abroad as a result of any transfer of assets
• want to claim relief for foreign tax paid X
read the notes to decide if you need to fill in the Yes No
‘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 2024 Page TR 2


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Income
Dividends and interest 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 £1,000) – 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
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  ther taxable income – before expenses and tax


O 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 2024 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  ayments to registered pension schemes where basic


P 3  ayments to your employer’s scheme which were not
P
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 2024 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 2024


G 11 Value of qualifying investments gifted to non-UK
but treated as if made in the year to 5 April 2023 charities in boxes 9 and 10

£ • 0 0 £ • 0 0

8 
Gift Aid payments made after 5 April 2024 but to 12 Gift Aid payments to non-UK charities in box 5
be treated as if made in the year to 5 April 2024
£ • 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 2024 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 2024, 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 2024 stopped getting all Child Benefit payments
if this was before 6 April 2024
£ • 0 0
DD MM YYYY

2 Enter the number of children you and your partner


got Child Benefit for on 5 April 2024

Marriage Allowance
Please read the notes. If your income for the year ended 5 April 2024 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

SA100 2024 Page TR 5


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Finishing your tax return


 alculating your tax – if we receive this paper tax return by 31 October 2024 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 2025.
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 2023–24 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 2023–24 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 2024–25
tax return by 31 October, or 30 December 2024 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 2024–25 tax code.
wages or pension by adjusting your 2025–26 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  you’ve entered a nominee’s name in box 5,


If
put ‘X’ in the box

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  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 2024 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 Postcode

18 The reference your adviser uses for you

Any other information

19 Please give any other information in this space

SA100 2024 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, 23 If you’ve signed on behalf of someone else, enter
put ‘X’ in the box the capacity. For example, executor, receiver

21 If you’re enclosing separate supplementary pages,


put ‘X’ in the box
24 Enter the name of the person you’ve signed for
X

22 Declaration
I declare that the information I’ve given on this tax return
25 If you filled in boxes 23 and 24 enter your name
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.

Signature 26 and your address

Date DD MM YYYY Postcode

SA100 2024 Page TR 8


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Self-employment (full)
Tax year 6 April 2023 to 5 April 2024 (2023–24)

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 ANWAR BABAKER 2 4 5 5 5 9 1 2 9 6

Business details
1 Business name – unless it’s in your own name 6 If your business started after 5 April 2023, enter the
start date DD MM YYYY
ANWAR BABAKER SHEIK BABAKER

7 If your business ceased after 5 April 2023 but before


2 Description of business
6 April 2024, enter the final date of trading DD MM YYYY
Security Guard

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 3
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

0 5 0 4 2 0 2 4

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

Boxes 11 and 12 are not in use 14 If you provided the information about your 2023–24
profit on last year’s tax return, put ‘X’ in the box

13 If special arrangements apply, 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
£ • 0 0
£ 1 6 1 9 0 • 0 0
16.1 Trading income allowance – read the notes

£ • 0 0

SA103F 2024 Page SEF 1 HMRC 12/23


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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

£ 4 7 6 4 • 0 0 £ • 0 0

19 Wages, salaries and other staff costs 34

£ • 0 0 £ • 0 0

20 Car, van and travel expenses 35

£ 4 7 2 • 0 0 £ • 0 0

21 Rent, rates, power and insurance costs 36

£ • 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

£ 1 2 0 • 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 0 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)

£ 5 5 5 6 • 0 0 £ • 0 0

SA103F 2024 Page SEF 2


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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 0 6 3 4 • 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
£ • 0 0
57 Total capital allowances (total of boxes 49 to 56)
52 Zero-emission goods vehicle allowance
£ • 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 and Investment Zones Structures £ • 0 0


and Buildings 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 0 6 3 4 • 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 2024 Page SEF 3


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Calculating your taxable profit or loss (continued)


Basis period reform simplifies the tax rules for the self-employed and partners so that a business’s profit or loss for a tax year
is measured in the tax year itself, regardless of its accounting dates or whether a business has recently started trading. This removes
the complex basis period rules and stops the profits being taxed twice, as may have occurred under the old rules (overlap relief).
You may be affected by basis period reform if you had an accounting date that was not on or between 31 March and 5 April
in the 2022–23 tax year. If you do not have a transition profit or loss to report, you only need to consider completing boxes 66
to 73, 74, 75 and 76. Please read the ‘Self-employment (full) notes’ and fill in the boxes below that apply.

66 Date your basis period began DD MM YYYY Only complete boxes 73.1 to 73.4 if you have a basis period
transition profit or loss – read the notes
0 6 0 4 2 0 2 3
73.1 Profit or loss of the transition part of the basis period
67 Date your basis period ended DD MM YYYY
£ • 0 0
0 5 0 4 2 0 2 4
73.2 Overlap relief used on the transition part of the
68 If your basis period is not the same as your accounting basis period this year
period, enter the adjustment needed to arrive at the
profit or loss for the basis period – if the adjustment £ • 0 0
needs to be taken off the profit figure, put a minus
sign (–) in the box – do not include any transition profit 73.3 Spread of the transition profit treated as arising
or loss in this box, see box 73.1 in this tax year – read the notes

£ • 0 0 £ • 0 0

69 Overlap relief not previously deducted on a change of 73.4 Loss brought forward from earlier years set off against
accounting date – do not include overlap relief in this box this year’s spread of the transition profit (up to the
if you have a transition profit or loss, see box 73.2 amount in box 73.3)

£ • 0 0 £ • 0 0

Box 70 is not in use 74 Loss brought forward from earlier years set off against
this year’s adjusted profit
71 Adjustment for change of accounting practice
£ • 0 0
£ • 0 0
75 Any other business income not included in
72 Averaging adjustment (only for farmers, market boxes 15, 16 or 60
gardeners and creators of literary or artistic works)
– if the adjustment needs to be taken off the profit figure, £ • 0 0
put a minus sign (–) in the box
76 Total taxable profits from this business
£ • 0 0 – see the working sheet in the notes, do not include
the amount in box 73.3
73 Adjusted profit for 2023–24
– see the working sheet in the notes £ 1 0 6 3 4 • 0 0

£ 1 0 6 3 4 • 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 2023–24 79 Loss to be carried back to previous years and set off
– see the working sheet 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 2023–24 – including unused losses brought forward

£ • 0 0 £ • 0 0

SA103F 2024 Page SEF 4


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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

£ • 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 0 6 3 4 • 0 0
90 Total assets (total of boxes 83 to 89)
97 Capital introduced
£ • 0 0
£ • 0 0

98 Drawings

£ 1 0 6 3 4 • 0 0

99 Balance at end of period

£ 0 • 0 0

SA103F 2024 Page SEF 5


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Class 2 and Class 4 National Insurance contributions (NICs)


If your total profits from all self-employment and partnerships for 2023–24 are less than £6,725 you do not have to pay Class 2
National Insurance contributions, but you may want to pay voluntary (box 100) to protect your rights to certain benefits.

100 If your total profits for 2023–24 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,


put ‘X’ in the box

Any other information


103 Please give any other information in this space

SA103F 2024 Page SEF 6


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Tax calculation summary


Tax year 6 April 2023 to 5 April 2024 (2023–24)

Your name Your Unique Taxpayer Reference (UTR)

Mr ANWAR BABAKER 2 4 5 5 5 9 1 2 9 6

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 2023–24. 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
£ •

£ 0 • 0 0 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
£ •

£ •

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 2023–24 included in your tax code
tax code for 2023–24 – enter the amount shown as for 2024–25 – enter the amount shown as ‘estimated
‘amount of underpaid tax for earlier years’ from underpayment for 2023–24’ from your P2, ‘PAYE
your P2, ‘PAYE Coding Notice’ Coding Notice’

£ • £ •

9 Outstanding debt included in your tax code for 2023–24


– 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 2024–25.

10 If you’re claiming to reduce your 2024–25 payments on 11 Your first payment on account for 2024–25
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
£ •

SA110 2024 Page TC 1 HMRC 12/23



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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
£ • 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 2023–24, 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 2024–25 to 2023–24, 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 2024–25 repayment you’re claiming now

£ •

Any other information

17 Please give any other information in this space

SA110 2024 Page TC 2


Mr ANWAR BABAKER UTR: 2455591296

Tax calculation for 2023-24 (year ended 5 April 2024)


Income received (before tax taken off)

Profit from self-employment £10,634

Total income received £10,634

minus Personal Allowance £12,570

Total income £0

How I have worked out your Income Tax

Total income on which tax has been charged £0

Income Tax due after allowances and reliefs £0.00

If you’ve registered for Class 2 NICs, your contributions have been treated as paid. If you’re not
registered for Class 2 NICs you must register now, go to www.gov.uk/register-for-self-assessment/self-
employed
Your Class 2 National Insurance contributions due are £0.00

Income Tax due £0.00

11/04/2024 18:18:07
Mr ANWAR BABAKER UTR: 2455591296

Summary of tax payable for 2023-24


Summary of computation £
Total tax due 0.00

Payments on account £
Income tax due is nil. No payments on account are due for 2024-25 0.00

Summary of tax payable £


Total payable per computation 0.00

Total payable by 31 January 2025 0.00

11/04/2024 18:18:07
Mr ANWAR BABAKER UTR: 2455591296

Detailed summaries for year ended 5 April 2024


Self employment: ANWAR BABAKER SHEIK BABAKER - year ended 05/04/2024 £ £
Turnover 16,190.00
Less: expenses
Construction industry - payments to subcontractors 4,764.00
Car, van and travel expenses 472.00
Phone, fax, stationery and other office costs 120.00
Accountancy, legal and other professional fees 200.00

(5,556.00)

Net profit/(loss) per accounts 10,634.00

Net profit/(loss) for tax purposes 10,634.00

Taxable profit 10,634.00

11/04/2024 18:18:07

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