FOR SOLE TRADERS AND PARTNERSHIPS
Self Assessment is a system HM Revenue and Customs (HMRC) uses to collect Income Tax.
Tax is usually deducted automatically from wages, pensions and savings. People and businesses with other income (including COVID-19 grants and support payments) must report it in a tax return.
If you need to send a tax return, fill it in after the end of the tax year (5 April) it applies to.
There are different ways to register if you’re:
Sending your return
File your tax return online or send a paper form.
File your Self Assessment tax return online
You can file your Self Assessment tax return online if you:
- are self-employed
- are not self-employed but you still send a tax return, for example because you receive income from renting out a property
You can also use the online service to:
- view returns you’ve made before
- check your details
- print your tax calculation
If you did not send an online return last year, allow extra time (up to 20 working days) as you’ll need to register first. Once you have registered you will be sent activation code to complete the set up on line. Note to remember when you register with HMRC you also in addition need to apply on the website as to what service you need e.g. Self Assessments, or setting up Vat account. Once you have completed the application you will then receive your activation code. We offer free registration
Sign in to file your tax return
You’ll need to prove your identity using Government Gateway or GOV.UK Verify.
You do not have to complete your return in one go. You can save your entry and go back to it later if you need to.
When you cannot file online
You cannot file a Self Assessment tax return online:
- for a partnership
- for a trust or estate
- if you lived abroad as a non-resident
- to report multiple ‘chargeable gains’, for example from life insurance
- if you get income from a trust, you’re a Lloyd’s underwriter or a religious minister
You must use commercial software or download other forms instead.
We can file your tax return using commercial software but if you prefer to use forms then the following will apply but a note to remember if using forms then they need to be sent by special post and before the 31st October following the end of your financial year. Any payments due are still to be paid by the deadline by the 31st January following year.
Only fill in the short tax return (SA200) if HMRC sends it to you. You cannot download it, but you can read the guidance notes.
Extra sections
You might need to fill in more sections, known as ‘supplementary pages’, if you’re telling HMRC about these types of income:
- employees or company directors – SA102
- self-employment – SA103S or SA103F
- business partnerships – SA104S or SA104F
- UK property income – SA105
- foreign income or gains – SA106
- capital gains – SA108
- non-UK residents or dual residents – SA109
Check the full list of supplementary pages to make sure you fill in the right sections if you’re sending your return by post.
Sending a tax return if you’re not an individual
There are special forms if you’re sending a tax return for a business partnership or non-resident company, or if you’re a trustee.
| Type of tax return | Forms and guidance notes |
|---|---|
| Non-resident companies | SA700 |
| Partnership | SA800 (including supplementary pages) |
| Trust and estate | SA900 (including supplementary pages) |
| Trustees of registered pension schemes | SA970 |
Filling in your return
You need to keep records (for example bank statements or receipts) so you can fill in your tax return correctly.
Remember to allow time for your tax return to be completed on line a least 75 hours before the 31st January to allow the HMRC system to be updated- or you may incur penalties for late payment as your tax return may not be shown on line for you to make payment.
Paying your bill
HMRC will calculate what you owe based on what you report.
Pay your Self Assessment by 31 January.