Self Assessment: the Tax Return
2006-07 forms, notes and helpsheets
You are now able to complete and send back your current years' Tax Return online. Self Assessment Online provides a range of services which are simple to use, secure and accurate. Sending your Tax Return online offers automatic calculations of tax, immediate acknowledgement of receipt and if we owe you money, a faster repayment than if your return is sent on paper.
Alternatively the Tax Return forms, notes and help sheets are available to view or download.
Please note: online submission of any Supplementary Pages will only be acceptable if it forms part of your Tax Return but is not an attachment.
Alternatively the Tax Return forms, notes and help sheets are available to view or download all these forms are in Portable Document Format (PDF) . To save a document to your hard drive:
- PC users - right-click on the link, and then select the save option.
- Apple Mac users - point to the link and hold down the mouse button, and then select the save option.
Tip: To find a particular document select Edit then Find from the browser's menu.
Please select the appropriate Tax return.
- Individual Tax Return
- Partnership Tax Return
- Trust and Estate Tax Return
- Non Resident CompaniesTax Return
- Pension Schemes Tax return
A few errors have been found in parts of the Tax Return guidance. A list of these corrections is available. (This was last updated on December 2007)
Individual Tax Return
Tax Return
Short Tax Return
The SA200 is not available because the form is only issued by HMRC in specific circumstances
Help sheets
- IR235: Calculation of Student Loan Repayments on an Income Contingent Student Loan (PDF 59K)
- IR237 - Community Investment Tax Relief –Relief for Individuals (PDF 48K)
- IR310: War Widow's and dependent's pensions (PDF 41K)
- IR320: Gains on UK life insurance policies (PDF 99K)
- IR325: Other income (PDF 48K)
- IR340: Interest and alternative finance payments eligible for relief on qualifying loans and alternative finance arrangements (PDF 43K)
- IR341: Enterprise Investment Scheme - Income Tax Relief (PDF48K)
- IR342: Charitable giving (PDF 49K)
Tax calculations
Employment
- Employment Supplementary Pages - SA101 (PDF 50K)
- Notes on Employment - SA101 (Notes) (PDF 115K)
- Car and Car Fuel Benefit Calculator
Help sheets
- IR201: Vouchers, credit cards and tokens (PDF 50K)
- IR202: Living accommodation (PDF 59K)
- IR203: Car benefits and car fuel benefits (PDF 88K)
- IR204: Lump sums and compensation payments (PDF 63K)
- IR205: Seafarers’ Earnings Deduction (PDF 57K)
- IR206: Capital allowances for employees and office holders (PDF 72K)
- IR207: Non-taxable payments or benefits for employees (PDF 67K)
- IR208: Payslips and coding notices (PDF 77K)
- IR210: Assets provided for private use (PDF 41K)
- IR211: Employment - residence and domicile issues (PDF 62K)
- IR212: Tax equalisation (PDF 54K)
- IR213: Payments in kind - assets transferred (PDF 43K)
Ministers of religion
- Ministers of Religion Supplementary Pages - SA101M (PDF 51K)
- Notes for Ministers of Religion - SA101M (Notes) (PDF77K)
Help sheet
Parliament
Northern Ireland Legislative Assembly
- Northern Ireland Legislative Assembly Supplementary Pages - SA101MLA (PDF 49K)
- Notes on Northern Ireland Legislative Assembly - SA101MLA (Notes) (PDF 61K)
Scottish Parliament
- Scottish Parliament Supplementary Pages - SA101MSP (PDF 75K)
- Scottish Parliament Notes - SA101MSP (Notes) (PDF 61K)
National Assembly for Wales
- National Assembly for Wales Pages - SA101WAM (PDF 48K)
- Notes on National Assembly for Wales - SA101WAM (Notes) (PDF 63K)
Share Schemes
Help sheets
- IR216: Securities as benefits (PDF 59K)
- IR217: Shares acquired: post-acquisition charges (PDF 92K)
- IR218: Employees' shares: Operation of Pay As You Earn (PAYE) and National Insurance contributions (NICs)(PDF 57K)
- IR219: Securities acquired from your employment (PDF 60K)
Self Employment
- Self-employment Supplementary Pages - SA103 (PDF 65K)
- Notes on Self-employment - SA103 (Notes) (PDF 105K)
Help sheets
- IR220: More than one business (PDF 64K)
- IR222: How to calculate your taxable profits (PDF 106K)
- IR223: Rent a Room for traders (PDF 72K)
- IR224: Farmers and market gardeners (PDF 313K)
- IR227: Losses (PDF 60K)
- IR229: Information from your accounts (PDF 117K)
- IR231: Doctors' expenses (PDF 51K)
- IR232: Farm stock valuation (PDF 57K)
- IR234: Averaging for creators of literary or artistic works (PDF 47K)
- IR236: Foster Carers & Adult Placement Carers (PDF 59K)
- IR238: Revenue Recognition in Service Contracts - UITF 40 (PDF61K)
Lloyd's underwriters
Partnership
- Partnership Supplementary Pages (Short Version) - SA104 (PDF 46K)
- Notes on Partnership (Short) - SA104 (Notes) (PDF 94K)
- Partnership Supplementary Pages (Full Version) - SA104F (PDF 59K)
- Notes on Partnership (Full) - SA104F (Notes) (PDF 105K)
Land & property
- Land & Property Supplementary Pages - SA105 (PDF 54K)
- Notes on Land & Property - SA105 (Notes) (PDF 111K)
Help sheets
- IR250: Capital allowances and balancing charges in a rental business (PDF 51K)
- IR251: Agricultural Land (PDF 49K)
Foreign
Help sheets
- IR260: Overlap (PDF 59K)
- IR261: Foreign Tax credit relief: capital gains (PDF 63K)
- IR321: Gains on foreign life insurance policies (PDF 102K)
Trusts
Help sheets
Capital Gains
- Capital gains Supplementary Pages - SA108 (PDF 81K)
- Notes on Capital gains - SA108 (Notes) (PDF 143K)
Help sheets
- IR276: Incorporation Relief (PDF 47K)
- IR277: Trusts with settlor interest: Taper and losses (PDF 210K)
- IR278: Temporary Non-residents and Capital Gains Tax (PDF 57K)
- IR279: Taper Relief (PDF 190K)
- IR280: Rebasing - assets held at 31 March 1982 (PDF 58K)
- IR281: husband and wife, civil partners, divorce, dissolution and separation (PDF 52K)
- IR282: Death, personal representatives and legatees (PDF 62K)
- IR283: Private residence relief (PDF 60K)
- IR284: Shares and Capital Gains Tax (PDF 99K)
- IR285: Share reorganisations, company take-overs and Capital Gains Tax (PDF 70K)
- IR286: Negligible value claims and Income Tax losses for shares you have subscribed for in unlisted trading companies (PDF 57K)
- IR287: Employee share and security schemes and Capital Gains Tax (PDF 57K)
- IR288: Partnerships and Capital Gains Tax (PDF 61K)
- IR290: Business asset roll-over relief (PDF 67K)
- IR292: Land and leases, the valuation of land and Capital Gains Tax (PDF 63K)
- IR293: Chattels and Capital Gains Tax (PDF 51K)
- IR294: Trusts and Capital Gains Tax (PDF 72K)
- IR295: Relief for gifts and similar transactions (PDF 76K)
- IR296: Debts and Capital Gains Tax (PDF 55K)
- IR297: Enterprise Investment Scheme and Capital Gains Tax (PDF 66K)
- IR298: Venture Capital Trusts and Capital Gains Tax (PDF 57K)
- IR299: Non Resident Trusts & Capital Gains Tax (PDF 73K)
- IR301: Calculation of the increase in tax charge on capital gains from non-resident, dual resident and immigrating trusts (PDF 50K)
Non residence etc
- Non-residence Supplementary Pages - SA109 (PDF 79K)
- Notes on Non-residence - SA109 (Notes) (PDF 108K)
Help sheets
- IR300: Nonresidents and investment income (PDF 124K)
- IR302: Dual residents (PDF 81K)
- IR303: Nonresident entertainers and sports persons (PDF 71K)
- IR304: Nonresidents - relief under Double Taxation Agreements (PDF 137K)
Pensions
Partnership Tax Return
- Partnership Tax Return - SA800 (PDF 126K)
- Partnership Statement - SA800(PS) (PDF 82K)
- Partnership Extra Trading Supplementary Pages - SA800(TP) (PDF 94K)
- Partnership Tax Return Guide - SA850 (PDF 452K)
- Partnership Land and Property Supplementary Pages - SA801 (PDF 78K)
- Notes on Partnership Land and Property - SA801(Notes) (PDF 106K)
- Partnership Foreign Supplementary Pages - SA802 (PDF 85K)
- Notes on Partnership Foreign - SA802(Notes) (PDF 106K)
- Partnership Chargeable Assets Supplementary Pages - SA803 (PDF 72K)
- Notes on Partnership Chargeable Assets - SA803(Notes) (PDF 86K)
- Partnership Savings and Investments Supplementary Pages - SA804 (PDF 47K)
- Notes on Partnership Savings and Investments - SA804(Notes) (PDF 97K)
Help sheets
Trust & Estate Tax Return
- Trust & Estate Tax Return - SA900 (PDF 1427K)
- Trust & Estate Tax Return Guide - SA950 (PDF 829K)
- Tax Calculation Guide for Trusts & Estates - SA951 (PDF 110K)
- Trust & Estate Trade Supplementary Pages - SA901 (PDF 88K)
- Notes on Trust & Estate Trade - SA901(Notes) (PDF 110K)
- Trusts and Estate Lloyds's Underwriters Supplementary Pages - SA901L (PDF 90K)
- Notes on Trusts and Estate Lloyds's Underwriters - SA901L(Notes) (PDF 135K)
- Trust & Estate Partnerships Supplementary Pages - SA902 (PDF 44K)
- Notes on Trust & Estate Partnerships - SA902(Notes) (PDF 186K)
- Trust & Estate Land and Property Supplementary Pages - SA903 (PDF 80K)
- Notes on Trust & Estate Land and Property - SA903(Notes) (PDF 110K)
- Trust & Estate Foreign Supplementary Pages - SA904 (PDF 65K)
- Notes on Trust & Estate Foreign - SA904(Notes) (PDF 224K)
- Trust & Estate Capital Gains Supplementary Pages - SA905 (PDF 96K)
- Notes on Trust & Estate Capital Gains - SA905(Notes) (PDF 175K)
- Trust & Estate Non-residence Supplementary Pages - SA906 (PDF 74K)
- Notes on Trust & Estate Non-residence - SA906(Notes) (PDF 82K)
- Trust & Estate Charities Supplementary Pages - SA907 (PDF 55K)
- Notes on Trust & Estate Charities - SA907(Notes) (PDF 74K)
Help sheets
- IR390: Trusts & estate of deceased persons: tax credit relief for Capital Gains (PDF 88K)
- IR392: Trust Management Expenses (TMEs) (PDF 85K)
Non-resident companies Tax Return
- Non-resident Companies Tax Return - SA700 (PDF 128K)
- Non-resident Companies Tax Return Guide - SA750 (PDF 158K)
