Hi,
Your son will need to complete both. The SA100 is the main tax return form and the SA103 is the supplementary short pages in respect of self employed income, where your turnover is below £73,000.
As your sons business started on the 1 November 2011, your son will be required to make a return of his profits for the 2011/2012 tax year, for the period from the date his business started to the 5 April 2012.
I hope this helps!
Rosemary
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