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»Ê¹ÚÌåÓýapp taxpayer is obliged to make a return containing the information we have requested that will enable us to establish the tax charge. This means that giving only a single profit or loss figure for a self-employment is not sufficient; we need the supporting information which establishes that figure as accurate. If you receive a return where annual turnover is £85,000 or more, the taxpayer must complete the Standard Accounts Information (SAI) in order to satisfy the requirements of Section 8 TMA 1970.

»Ê¹ÚÌåÓýappre may also be occasions when you receive a return where the annual turnover is £85,000 or more and only the SAI boxes covering ‘turnoverâ€�, ‘other expensesâ€� and ‘net profitâ€� have been completed (boxes 14, 29, 46 and 47 on the Self-employment (full) pages, boxes 8, 18, 20 and 21 on the Self-employment (short) pages ). »Ê¹ÚÌåÓýapp return is unlikely to have been completed fully and correctly. Detailed accounts and computations may also be attached. A return filed in this form does not fully comply with the statutory notice.

When reviewing a return for missing details you should also check that the SAI details have been entered, if required.

See the subject ‘SAI: Examples Of Omission Of Particular Boxes� (SAM121225) regarding effects of the omission of details on the SAI.

Note: With the exception of partnerships who have a turnover of £15 million or more or CT partnerships, even where the accounts and computations have been sent with the return, the SAI is not in the prescribed form. »Ê¹ÚÌåÓýapp return does not comply with the relevant notice and should be treated as unsatisfactory. See subject ‘Unsatisfactory Individuals Returnsâ€� (SAM121260).

»Ê¹ÚÌåÓýapp same criteria apply to returns filed over the Internet as to those submitted in paper form.

Note: »Ê¹ÚÌåÓýapp same principles which apply to completion of the SAI also apply to completion of income and expenses boxes on the Land and Property supplementary pages.