How to Complete Your Tax Return for Self Assessment in the UK - A Step-By-Step Guide
- MAZ
- Nov 14, 2023
- 17 min read
Updated: Nov 1
Understanding the Basics of Self-Assessment Tax Returns in the UK
The process of filing a Self-Assessment tax return in the UK can seem daunting, especially for those who are new to it. This guide aims to simplify the process, providing a step-by-step walkthrough to ensure you complete your tax return accurately and on time. The Self-Assessment tax system in the UK is designed to allow individuals to report and pay tax on various income sources, such as self-employment, rental property income, and foreign income. Here, we will explore these income sources and the initial steps you need to take.
Understanding Different Income Sources
The Self-Assessment tax return system in the UK is an essential process for individuals to report and pay tax on various sources of income. This system applies to a range of income types, including self-employment, rental property income, and foreign income. HM Revenue and Customs (HMRC) requires certain individuals to complete a tax return to guarantee they pay the correct amount of tax on their income.
For Self-Employed Individuals
If you're self-employed, a sole trader, a company director, or receive other untaxed income, submitting a Self-Assessment tax return is mandatory. This involves reporting your income, expenses, and calculating the tax due. It's crucial to include details like Self-employed Income Support Grants, if applicable, and you can also claim expenses such as travel costs, business insurance, and marketing. Remember to maintain records of these expenses for at least five years after submitting the return for that tax year.
Rental Property Income
As a landlord, if you receive income from rental properties in the UK, it's imperative to report this on your tax return, regardless of the income level. Your tax return should consist of two sections: one for income from furnished holiday lettings in the UK and another for income from other properties. Besides Rental Income Tax, landlords must be aware of other obligations like National Insurance contributions, Capital Gains Tax, and Stamp Duty on property purchases.
Foreign Income
For foreign citizens residing in the UK, taxation rules on foreign income can vary. If you're both resident and domiciled in the UK, you will be liable for taxation on your worldwide income and capital gains. When declaring foreign income on your UK tax return, include details of employment income, rental income, and other income earned abroad. Tax relief and deductions for foreign income may also be available depending on its nature and the country of origin.
Key Dates and Deadlines
Being aware of key dates and deadlines is crucial to avoid penalties. Important dates include registering for Self-Assessment by October 5th, submitting your tax return by January 31st for online submissions, and remitting self-employed income tax by the same date. For paper tax returns, deadlines generally fall within three months from the date of issue. It's advisable to submit your tax return well before the deadline to avoid any last-minute issues.
Registering for Self Assessment and Government Gateway
To begin your Self-Assessment, you'll need to register and obtain a Unique Taxpayer Reference (UTR) number. This ten-digit alphanumeric reference number is issued upon registration. There are various methods to register, and first-time filers will need to complete this step. Following registration, set up a Government Gateway account to submit your Self-Assessment online. Ensure you have access to this account before attempting to file your return.
Preparing and Filing Your Tax Return
Record-Keeping and Organisation
Maintaining organised financial records is key to a smooth tax return process. This involves using accounting software or apps to track income, expenses, and tax deductions. Consistently categorizing expenses and setting aside savings for tax payments helps in identifying deductions during tax season and managing financial obligations efficiently.
Understanding Deductions and Allowances
For self-employed individuals and small business owners, familiarising yourself with allowable business expenses and deductions is crucial. These can include costs for office space, equipment, and travel. Effective use of these deductions can significantly reduce your tax liability. Additionally, be aware of payments on account, which are advance payments towards your next year’s tax bill.
VAT Considerations and Digital Tax Accounts
If your annual sales exceed the VAT threshold, you need to register for VAT and understand the implications. This also brings the necessity of preparing for Making Tax Digital (MTD) if your turnover is above the VAT threshold, requiring digital record-keeping and the use of MTD-compatible software for filing VAT returns.
Payment Options and Strategies
Various methods are available for paying taxes in the UK, including online banking, direct debit, and bank transfer. Consider using HMRC’s budget payment plan for regular payments throughout the year. It’s vital to pay taxes on time to avoid penalties, debt collection, damage to credit rating, and additional costs due to accrued interest.
Handling Late or Incorrect Submissions
If you face a situation with a late or incorrect submission, don’t panic. Steps to address this include understanding the penalty notice, gathering supporting evidence, contacting HMRC, making a formal appeal, and possibly escalating to a tax tribunal. Staying organised and maintaining accurate records can help prevent such scenarios. However, if they do arise, presenting a reasonable explanation to HMRC can be beneficial.
Tax Return for Self Assessment in the UK: A Step-By-Step Process
Steps to Begin Your Self-Assessment Tax Return
Register for Self Assessment: If you haven’t sent a tax return before, you need to register for Self Assessment. This can be done online at HMRC's website.
Gather Necessary Documents: Before starting your tax return, gather all required documents such as P60, P11D, bank statements, and records of expenses and benefits.
Choose Your Method of Completion: Decide whether to complete your tax return online or on paper. Online submissions have later deadlines and can be more convenient.
Understand the Deadlines: Paper tax returns must be filed by 31 October 2025, and online returns by 31 January 2026. Late submissions attract penalties.
Filling Out the Tax Return
1. Personal Details:
Start by filling in your personal details, including National Insurance number and
date of birth.
2. Reporting Your Income:
Employment Income: If employed, use your P60 to declare your salary, taxes paid, and any benefits in kind.
Self-Employment Income: Report your business income and expenses if you're self-employed. This includes any freelance or contractual work.
Interest and Dividends from Savings: Include interest from banks or building societies and dividends from investments.
Foreign Income: If applicable, declare any foreign income, including earnings, savings, and dividends.
Property Income: If you rent out property, include this income, considering the Property Income Allowance.
3. Claiming Tax Reliefs and Deductions:
Pension Contributions: Declare contributions to registered pension schemes, qualifying for tax reliefs.
Charitable Donations: Claim tax relief for donations made under Gift Aid or to Community Amateur Sports Clubs.
Blind Person’s Allowance: If eligible, claim the Blind Person’s Allowance.
4. Understanding and Applying Allowances:
Personal Allowance: Most people get a Personal Allowance of tax-free income.
Savings Allowance: Savings income (interest) up to a certain limit is tax-free.
Dividend Allowance: There's an allowance for tax-free dividend income.
Dealing with Additional Sections
Student Loan and Postgraduate Loan Repayments: If you have a student loan, ensure details are accurately filled.
Additional Information: Include any other relevant information or financial details not covered in the main sections of the tax return.
Submitting the Tax Return
Once you’ve completed all sections relevant to your financial situation, it's time to submit your tax return. Double-check all information for accuracy to avoid errors and potential penalties.
Remember: Honesty and accuracy in your tax return are crucial. Underreporting income or overclaiming deductions can lead to penalties or legal consequences.
Detailed Income Reporting
1. Self-Employment Details:
For businesses with annual turnover over £1,000, complete the 'Self-employment' section.
Choose between short or full 'Self-employment' pages based on the complexity and turnover of your business.
Report your turnover, allowable expenses, and calculate your taxable profit.
2. UK Property Income:
Declare rental income from UK properties, including furnished holiday lettings.
Understand the Property Income Allowance and how it might exempt you from tax on small property income.
Report allowable expenses related to property maintenance, management, and improvements.
3. Foreign Income:
Include any foreign income like overseas pensions, property income, or savings and investment income.
Consider foreign tax credit relief if you've paid tax abroad on this income.
4. Capital Gains Tax:
Report any capital gains from the sale of assets like property or shares.
Calculate your gains and apply any reliefs or allowances, such as the Annual Exempt Amount.
Claiming Deductions and Allowances
1. Trading Income Allowance:
If your income from self-employment and certain miscellaneous income is under £1,000, it’s exempt from tax.
Choose whether to use the allowance or report actual expenses.
2. Marriage Allowance:
If eligible, apply for Marriage Allowance to transfer a portion of your Personal Allowance to your spouse.
3. Maintenance Payments:
If you make maintenance payments under certain conditions, these can be eligible for tax relief.
4. Reliefs for Losses:
Report any losses in your trade, profession, or property letting, and understand how to carry these losses forward.
Reporting Other Types of Income
1. Interest and Dividends:
Include interest received from banks, building societies, and other savings.
Report dividend income, keeping in mind the dividend allowance.
2. State Benefits:
Some state benefits are taxable. Report benefits like the State Pension or Jobseeker's Allowance if received.
3. Pensions:
Include details of any pensions you receive, whether state, personal, or occupational.
Understand the tax implications of pension withdrawals or lump sum payments.
Dealing with Additional Tax Considerations
1. High-Income Child Benefit Charge:
If you or your partner's income exceeds £50,000 and you receive Child Benefit, you may need to pay back some or all of it through your tax return.
2. Contributions to Social Security:
If you’re self-employed, include details about Class 2 and Class 4 National Insurance contributions.
3. Adjustments for Under or Over-Paid Tax:
If HMRC owes you a refund or you have underpaid tax from previous years, this will be adjusted in your current tax return.
Reviewing and Finalizing the Tax Return
Cross-Check All Entries: Ensure all income sources, deductions, and allowances are correctly entered. Double-check figures against your financial documents.
Calculation of Tax Owed: The tax return form, especially when filled online, calculates the tax you owe or the refund due based on the provided information.
Understand Your Tax Code: Your tax code affects how much Income Tax is collected from your earnings. Ensure it reflects your personal situation correctly.
Claim Tax Relief for Previous Years: If applicable, claim relief for overpaid tax from previous years.
Special Sections and Adjustments
Adjustments for Student Loan Repayments: If you have a student loan, the amount to be repaid will be calculated based on your total income.
Declarations for High Income Child Benefit Charge: If applicable, declare and calculate the High Income Child Benefit Charge.
Report Overseas Income and Gains: If you have foreign income or gains, ensure these are declared, taking into account any Double Taxation Agreements.
Declare Capital Gains: If you disposed of any assets, report capital gains or losses and apply for any reliefs or exemptions.
Adjust for Class 2 and 4 National Insurance Contributions: Self-employed individuals must ensure their Class 2 and Class 4 National Insurance contributions are correctly reported.
Signing and Submitting the Tax Return
Sign the Tax Return: Confirm that the information is complete and accurate to the best of your knowledge. Signing is a declaration of the truthfulness and accuracy of the information provided.
Submission Options: Choose your submission method - either online through HMRC’s website or via paper form. Remember, online submissions have later deadlines and are processed faster.
Payment of Tax Owed: If you owe tax, arrange payment before the deadline. Various payment options are available, including Direct Debit, online banking, and cheque.
Retain Copies: Keep a copy of your submitted tax return and all supporting documents for at least 22 months after the end of the tax year the tax return is for.
After Submission
Monitor for HMRC Correspondence: Watch for any communication from HMRC, as they may query your return or require additional information.
Plan for Next Year: Use insights from this year's tax return to plan for the next year. Adjust your savings or tax planning strategies accordingly.
Stay Informed on Tax Changes: Keep abreast of any changes in tax laws or rates that could affect your next tax return.
By carefully following these steps, you'll have successfully completed your Self Assessment Tax Return in the UK. This process not only ensures compliance with tax laws but also helps in effective financial planning and management of your tax liabilities. Remember, accurate and timely submission of your tax return is crucial to avoid penalties and ensure financial peace of mind.
Which Forms May Be Used In the Tax Return Process for Self-Assessment
In the UK, the Self Assessment tax return process involves various forms, each catering to different types of income and circumstances. Understanding which form applies to your situation is crucial for accurate and compliant tax filing.
SA100 - Main Tax Return Form
The SA100 is the core form used in Self Assessment. It's suitable for most taxpayers, including the self-employed, employees, retirees, and those with multiple income sources. You can fill it out online. This form covers the basics of income and deductions, including:
Employment income
Pensions, including State Pension
Benefits
UK interest, dividends, and other savings income
Income from property in the UK
SA101 - Additional Information Pages
This supplementary form is for individuals with more complex tax affairs. It includes:
Income from trusts, settlements, and estates
Income from underwriting activities
Life insurance gains
Stock dividends and other miscellaneous income
Loss relief and special relief claims
SA102 - Employment Pages
Anyone with income from employment should use the SA102 form alongside the SA100. It's essential for reporting:
Salary or wages
Benefits in kind
Expenses
Employment-related shares and options
SA103S and SA103F - Self-Employment Pages
Self-employed individuals choose between two forms based on their business's annual turnover:
SA103S (Short) for turnovers below £85,000
SA103F (Full) for turnovers above £85,000 or complex cases These forms cover business income, expenses, capital allowances, and adjustments.
SA104S and SA104F - Partnership Pages
These forms are for partners in a business partnership. Similar to self-employment forms, the choice between 'Short' and 'Full' depends on the partnership's turnover and complexity.
SA105 - UK Property Income Pages
Property landlords use SA105 to declare income from UK property rentals. This includes:
Residential and commercial property income
Furnished holiday lettings in the UK and EEA
Rent-a-Room Scheme income
SA106 - Foreign Pages
Individuals with foreign income, such as:
Overseas pensions
Foreign investments and savings
Income from overseas property
Foreign dividends and interest
Benefits from offshore trusts must use the SA106 form.
SA108 - Capital Gains Summary
This form is required for reporting capital gains or losses from:
Selling or disposing of assets like property, shares, or business assets
Capital Gains Tax reliefs and exemptions
SA109 - Residence, Remittance Basis, etc.
Non-residents or those with dual residency use SA109 to address:
Residence status
Remittance basis claims
Dual-residency agreements
SA110 - Tax Calculation Summary
This form summarizes your overall tax liability based on the income and deductions reported in other sections. It helps you understand your final tax bill or refund.
SA303 - Claim to Reduce Payments on Account
If you expect your tax liability to be lower than the previous year, use SA303 to request a reduction in your 'Payments on Account.'
Who Should Use These Forms?
SA100: Mandatory for all individuals filing a Self Assessment tax return.
SA101: For those with complex income sources not covered in SA100.
SA102: Employees and directors.
SA103S/F: Self-employed individuals or sole traders.
SA104S/F: Members of a partnership.
SA105: Landlords of UK property.
SA106: Individuals with foreign income.
SA108: Anyone who has made capital gains or losses.
SA109: Non-UK residents or dual residents.
SA110: All taxpayers to understand their tax summary.
SA303: Taxpayers expecting to owe less tax than the previous year's estimate.
In conclusion, selecting the appropriate forms for your Self Assessment tax return in the UK depends on your specific income types and personal circumstances. Understanding which forms apply to you is vital for ensuring accurate and compliant tax reporting.
Comprehensive Overview of 2025 Self Assessment Updates
Navigating the UK's Self Assessment landscape in 2025 demands awareness of targeted reforms introduced since late 2023, primarily through the Spring Budget 2024 and Autumn Budget 2024. These modifications refine tax liabilities, streamline compliance, and phase in digital mandates, all while maintaining the foundational structure of income declaration and relief claims. This section delves deeper into each alteration, contextualizing their impact on return completion, with practical guidance for filers. The focus remains on divergences from pre-2024 norms, ensuring you adapt without redundancy.
Evolving Allowances: Precision in Income and Gains Reporting
Fiscal policy has prioritized stability amid inflation, freezing core thresholds while trimming others to broaden the tax base. The personal allowance, unchanged at £12,570, continues to taper above £100,000 (£1 reduction per £2 excess), fully phasing out at £125,140. This stasis, locked until 2028, subtly elevates effective tax rates for moderate wage growth—factor it into your SA100's income summary to avoid underestimating band creep.
A pivotal shift hits investors: the dividend allowance shrinks to £500 for 2024/25, halving from the prior £1,000. This applies UK-wide, taxing excess dividends at aligned rates (8.75%/33.75%/39.35%). In practice, when populating the dividends section of your return, subtract this cap post-personal allowance allocation. For example, £2,000 in dividends yields £1,500 taxable at your marginal rate—prompting earlier portfolio reviews to minimize exposure. The personal savings allowance holds at £1,000 (basic rate), £500 (higher), and £0 (additional), but frozen bands amplify its utility.
Capital gains face dual pressures: the annual exempt amount plummets to £3,000, compelling more disposals into chargeable territory. Rates for non-residential assets stick at 10% (basic) and 20% (higher/additional), but residential property aligns closer to income tax: 18% basic, 24% higher/additional—a 4% relief from the former 28% higher rate. Completing SA108 now demands meticulous cost basis adjustments, including indexation abolition for pre-2008 assets. Losses offset current or future gains, so carry-forwards are golden; use HMRC's disposal summary tool for accuracy.
The reformed High Income Child Benefit Charge (HICBC) eases middle-income burdens. Effective 6 April 2024, the trigger rises to £60,000 adjusted net income, with full repayment at £80,000—extending the unaffected zone by £10,000 each. The taper softens to 1% per £200 (from 1% per £100), halving the marginal hit to 42% at peak. Report via SA109 if over £60,000; many families reclaim benefits post-filing. From mid-2025, PAYE integration auto-collects for employed claimants, potentially exempting pure salary earners from Self Assessment solely for HICBC.
Allowance/Threshold | 2023/24 Value | 2024/25 Value | Impact on Filing |
Dividend Allowance | £1,000 | £500 | Higher taxable dividends; update SA100 dividends box |
CGT Annual Exempt Amount | £6,000 | £3,000 | More gains reportable on SA108; calculate net charge |
HICBC Lower Threshold | £50,000 | £60,000 | Fewer affected; slower taper reduces SA109 liability |
Personal Allowance | £12,570 | £12,570 (frozen) | No change, but band freeze increases effective tax |
National Insurance Overhaul: Relief for Sole Traders
Self-employed filers gain from NI simplification, curbing administrative load. Abolition of Class 2 from 6 April 2024 eliminates the £3.45 weekly flat rate, but preserves benefit credits for profits under £6,725—claim voluntarily at £3.45/week if gaps loom for state pension. Class 4 slims to 6% on £12,570–£50,270 profits (from 9%), then 2% above, yielding average savings of £800–£1,200.
On SA103S/F, input profits net of expenses, then apply the new NI slices automatically via HMRC software. This cut offsets frozen thresholds, but monitor for 2025/26 tweaks. Partnerships adjust similarly on SA104.
VAT's threshold hike to £90,000 (from £85,000, effective April 2024) defers registration for nascent firms. Track via rolling 12-month turnover; exceed it, and MTD-VAT kicks in quarterly. Deregistration buffer is £88,000, providing wiggle room. No flat-rate scheme changes, but reclaim input tax diligently.
Digital Transformation: Embracing MTD for ITSA
Making Tax Digital for Income Tax Self Assessment marks a compliance pivot, mandating software for record-keeping and submissions from April 2026. Qualifying income (self-employment/property/trading allowances) over £50,000 in 2024/25 triggers it—HMRC letters follow January 2026 filings. Thresholds descend: £30,000 for 2025/26 (April 2027 start), potentially £20,000 by 2026/27.
Transition by adopting MTD-ready tools now; quarterly updates replace annual summaries, with end-of-year reconciliations mirroring current SA100. Exempt under £20,000 or via hardship, partnerships phased later. Penalties align with existing (£100 late), but points accrue for repeats (3% after 15 days late). Test integrations to ensure seamless data flow into your 2026 return.
Benefit and Pension Nuances
The triple lock delivers a 4.1% state pension rise to £230.25/week (£11,973/year) from April 2025, based on earnings growth. Declare on SA100 as untaxed income; over-55s note auto-enrolment boosts. Private reliefs (up to £60,000 annual) persist, but annual allowance tapers over £260,000.
Student thresholds freeze: Plan 1 £242/week, Plan 2 £27,295/year—deduct 9% post-allowances.
Compliance and Relief Mechanisms
Deadlines endure: 5 October 2025 registration, 31 January 2026 online filing/payment, 31 October paper. Penalties standardize (£100 initial, £10/day post-90 days, 5%/10% at 6/12 months), but ITSA late payments introduce graduated fines (3%/6%/10%) from 2025, plus 7.75% interest. Appeal with evidence; time-to-pay for debts over £30.
Autumn Budget 2024 bolsters HMRC's app for instalment advances, aiding cash flow. Employer NI rises (15% rate, £5,000 threshold) indirectly affect sole traders hiring, but self-employed dodge direct hikes.
Penalty Type | Standard Fine | New 2025 Element | Mitigation |
Late Filing | £100 + £10/day | N/A | File early; reasonable excuse appeals |
Late Payment | 5%/10% at 6/12 months | Points-based (3-10%) for ITSA | Time-to-pay plans; direct debit setup |
Interest | Base + 2.5% | 7.75% from May 2025 | Prompt payment avoids accrual |
In summary, 2025's updates foster digital agility and targeted relief, potentially saving thousands for compliant filers while urging vigilance on allowances. Project scenarios, leverage software, and consult pros for intricacies—these tweaks reward foresight in an evolving tax ecosystem.
FAQs
1. Q: What is the deadline for submitting my Self Assessment tax return?
A: The deadline for submitting a paper tax return is October 31st, and for an online tax return, it is January 31st following the end of the tax year.
2. Q: Can I submit my Self Assessment tax return online?
A: Yes, you can submit your Self Assessment tax return online through the HMRC website, which is often more convenient and allows for later submission compared to paper returns.
3. Q: What penalties apply if I miss the Self Assessment deadline?
A: If you miss the deadline, you'll face an initial £100 fine. Additional penalties apply for continued delay, including daily fines after three months.
4. Q: How do I register for Self Assessment?
A: You can register for Self Assessment on the HMRC website. You'll need a Government Gateway user ID and password, which you can create during the registration process.
5. Q: Do I need to file a return if I'm employed and pay tax through PAYE?
A: You may need to file a return if you have other untaxed income, such as from rental properties or investments, or if your income exceeds a certain threshold.
6. Q: How can I pay my tax bill?
A: You can pay your tax bill online, via bank transfer, through Direct Debit, or by check. Payment details are provided on the HMRC website.
7. Q: What if I make a mistake on my tax return?
A: If you realize you’ve made a mistake on your tax return, you can amend it. The process differs between paper and online returns and must be done within a specific timeframe.
8. Q: What income do I need to report on my Self Assessment tax return?
A: Report all income sources, including employment, self-employment, interest on savings, dividends, rental income, and any foreign income.
9. Q: Can I claim expenses on my Self Assessment tax return?
A: Yes, you can claim allowable expenses related to your employment or self-employment income, which reduces your taxable income.
10. Q: What is the High Income Child Benefit Charge?
A: This charge applies if you or your partner earn over £50,000 and receive Child Benefit. Part or all of the benefit may need to be repaid through your tax return.
11. Q: How do I know if I need to complete a Self Assessment tax return?
A: HMRC usually notifies individuals who need to complete a tax return. If unsure, you can check using HMRC's online tool or consult a tax professional.
12. Q: What records do I need to keep for Self Assessment?
A: Keep records of all income and expenses, including bank statements, invoices, rent received, and proof of expenses, for at least 22 months after the tax year ends.
13. Q: What happens if I’m late in paying my tax bill?
A: Late payment of your tax bill can result in interest charges and additional penalties.
14. Q: Can I reduce my payments on account?
A: If your income has decreased, you can apply to HMRC to reduce your payments on account for the next tax year.
15. Q: What is the Marriage Allowance and how do I claim it?
A: The Marriage Allowance lets you transfer a portion of your Personal Allowance to your spouse, reducing their tax bill. You can apply for it via the HMRC website.
16. Q: How does self-employment affect my tax return?
A: If self-employed, you need to report your business income and expenses on your tax return. You may also need to pay Class 2 and Class 4 National Insurance contributions.
17. Q: What is the trading income allowance?
A: The trading income allowance allows you to earn up to £1,000 tax-free from self-employment or casual services.
Q18: Can I delegate the completion of my Self Assessment tax return to an accountant? A: Yes, you can appoint an accountant to handle your tax affairs, but you're still legally responsible for the accuracy of your return.
About the Author
Maz Zaheer, AFA, MAAT, MBA, is the CEO and Chief Accountant of MTA and Total Tax Accountants, two premier UK tax advisory firms. With over 15 years of expertise in UK taxation, Maz provides authoritative guidance to individuals, SMEs, and corporations on complex tax issues. As a Tax Accountant and an accomplished tax writer, he is renowned for breaking down intricate tax concepts into clear, accessible content. His insights equip UK taxpayers with the knowledge and confidence to manage their financial obligations effectively.
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