Uk Self Employment Sa103

> Use this skill whenever asked about UK self-employment income for sole traders filing SA103S (short) or SA103F (full) as part of Self Assessment. Trigger on phrases like \"self-employment income\", \"SA103\", \"trading income\", \"sole trader tax\", \"allowable expenses UK\", \"capital allowances UK\", \"trading allowance\", \"basis period\", \"tax year basis\", \"simplified expenses\", \"Class 4 NIC\", \"Class 2 abolished\", \"MTD ITSA\", \"Making Tax Digital\", \"April 2026 sole trader\", \"loss relief self-employed\", or any question about computing self-employment profits for a UK sole trader. Covers trading income computation, allowable expenses, capital allowances (AIA, WDA, FYA), simplified expenses, the trading allowance, the completed basis period reform, the MTD ITSA three-phase rollout from April 2026, loss relief, and Class 4 NIC interaction (including the post-2024 rate cut and Class 2 abolition). ALWAYS read this skill before touching any UK self-employment work.

mkdir -p ~/.claude/skills/uk-self-employment-sa103
curl -L https://claudskills.com/skills/uk-self-employment-sa103/SKILL.md \
  -o ~/.claude/skills/uk-self-employment-sa103/SKILL.md

@misc{uk-self-employment-sa103-2026,
  author    = {openaccountants},
  title     = {Uk Self Employment Sa103 [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/uk-self-employment-sa103/}
}