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In the
United Kingdom The United Kingdom of Great Britain and Northern Ireland, commonly known as the United Kingdom (UK) or Britain,Usage is mixed. The Guardian' and Telegraph' use Britain as a synonym for the United Kingdom. Some prefer to use Britain as shorth ...

United Kingdom
, a tax return is a
document A document is a writing, written, drawing, drawn, presented, or memorialized representation of thought, often the manifestation of nonfiction, non-fictional, as well as fictional, content. The word originates from the Latin ''Documentum'', whic ...
that must be filed with
HM Revenue & Customs , type = Non-ministerial government department Non-ministerial government departments (NMGDs) are a type of Departments of the Government of the United Kingdom, department of the Government of the United Kingdom that deal with matters for which ...
declaring liability for
taxation A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity In law Law is a system A system is a group of Interaction, interacting or interrelated elements that act accord ...
. Different bodies must file different returns with respect to various forms of taxation. The main returns currently in use are: *SA100 for individuals paying
income tax An income tax is a tax A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity In law Law is a system A system is a group of Interaction, interacting or interrelate ...
*SA800 for
partnership A partnership is an arrangement where parties, known as business partner A business partner is a commercial entity with which another commercial entity has some form of Business alliance, alliance. This relationship may be a contractual, exclus ...

partnership
s *SA900 for trusts and
estate Estate or The Estate may refer to: Law * Estate (law), a term in common law for a person's property, entitlements and obligations * Estates of the realm, a broad social category in the histories of certain countries. ** The Estates, representative ...
s of deceased persons *CT600 for companies paying
corporation tax A corporate tax, also called corporation tax or company tax, is a direct tax imposed on the income or capital of corporations or analogous legal entities. Many countries impose such taxes at the national level, and a similar tax may be imposed at ...
*P35 for
PAYE A pay-as-you-earn tax (PAYE), or pay-as-you-go (PAYG) in Australia, is a withholding of taxes on income payments to employees. Amounts withheld are treated as advance payments of income tax An income tax is a tax A tax is a compulsory fina ...
deductions by employers and
National Insurance National Insurance (NI) is a fundamental component of the welfare state in the United Kingdom The welfare state of the United Kingdom began to evolve in the 1900s and early 1910s, and comprises expenditures by the government of the United Ki ...
contributions *VAT100 for
value added tax A value-added tax (VAT), known in some countries as a goods and services tax (GST), is a type of tax A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity In law L ...


Income tax self-assessment

Most employees paying tax under the PAYE system are not required to file a tax return, because the PAYE system operates to withhold the correct amount of tax from their wages or salaries. However, some tax payers, including employees, may have income that has not been taxed at source and needs to be declared to HMRC, usually by submitting a self assessment tax return. Legally, a tax payer is obliged to submit a tax return when HMRC request one by sending a notice to file a tax return, either because the tax payer has registered for self assessment voluntarily or because HMRC believe one to be required - HMRC can request a tax return from anyone for any reason. Under UK tax legislation, tax payers are obliged to notify HMRC when they have a liability to tax no later than 9 months after the end of the tax year in which they became liable. Depending on the circumstances and the tax owed, they may do this by registering for self assessment and completing a tax return by January 31st.. Whilst there is no legal obligation to register for self assessment for income tax purposes when there is no liability for tax, HMRC guidance states that a tax return is required for the following reasons, some of which are not statutory: *the self-employed including someone in a partnership * controlling company director, but not a director of a non-profit organisation or anyone not receiving any payments or benefits *a minister of any religion *a name or member of
Lloyd's Lloyd's of London, generally known simply as Lloyd's, is an insurance Insurance is a means of protection from financial loss. It is a form of risk management, primarily used to hedge against the risk of a contingent or uncertain loss ...
*income from savings and investments of £10,000 or more *income from untaxed savings and investments of £2,500 or more *income from property of £10,000 or more before deducting allowable expenses or £2,500 or more after deducting allowable expenses *employment income on
PAYE A pay-as-you-earn tax (PAYE), or pay-as-you-go (PAYG) in Australia, is a withholding of taxes on income payments to employees. Amounts withheld are treated as advance payments of income tax An income tax is a tax A tax is a compulsory fina ...
above £100,000 *anyone living or working abroad or is not domiciled in the UK *having
Capital Gains Tax A capital gains tax (CGT) is a tax on the profit realized on the sale of a non-inventory asset In financial accountancy, financial accounting, an asset is any resource owned or controlled by a business or an economic entity. It is anything (t ...
to pay *anyone who owes tax and it can not be collected through the
tax code Tax law or revenue law is an area of legal study in which public or sanctioned authorities, such as federal, state and municipal governments (as in the case of the US) use a body of rules and procedures (laws) to assess and collect tax A ...
. For instance when the taxable
Basic State PensionThe State Pension is part of the United Kingdom Government's Pensions in the United Kingdom, pension arrangements. Benefits vary depending on the age of the individual and their contribution record. Anyone can make a claim, provided they have a mini ...
, combined with other untaxed income, is greater than the
Personal allowance In the UK tax system, personal allowance is the threshold above which income tax An income tax is a tax A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity In law ...
*anyone who has benefits in kind or out of pocket expenses which may be taxed as an employer does not have a dispensation *parents who earn over £50,000 and need to repay
Child_benefit#United_Kingdom
Child_benefit#United_Kingdom
The standard form in use is the SA100, complete with additional sheets for particular sources of income. A short tax return, form SA200, is available for those with incomes below £30,000. HMRC selects those who can complete a SA200. The tax year runs from 6 April to 5 April. Tax returns must be completed by 31 January following the end of the relevant tax year for those who complete the tax return online and by 31 October following the end of the tax year for those who file by a paper return. Once registered, tax payers can submit their tax return online directly via the HMRC website, or from online platforms.


Partnerships

A partnership, including one in which all partners are companies, files form SA800. The partnership itself does not normally pay income tax, capital gains tax or corporation tax, but is required to provide a Partnership Statement to each partner reporting that partner's share of income and gains. Individual partners are also required to file self-assessment tax returns; although a partnership is not considered a separate
legal entity In law Law is a system A system is a group of Interaction, interacting or interrelated elements that act according to a set of rules to form a unified whole. A system, surrounded and influenced by its environment, is described by ...
like a
limited company In a limited company, the liability of members or subscribers of the company A company, abbreviated as co., is a Legal personality, legal entity representing an association of people, whether Natural person, natural, Legal person, legal or ...
it is still a form of taxable business income.


Trusts and estates

A trustee, including trustees of certain pension schemes, must file form SA900 by 31 January following the end of the relevant tax year for those who complete the tax return online and by 31 October following the end of the tax year for those who file by a paper return. A
personal representative In common law In law, common law (also known as judicial precedent or judge-made law, or case law) is the body of law created by judges and similar quasi-judicial tribunals by virtue of being stated in written opinions. ''Black's Law Dictionary'' ...
administering the estate of a deceased person must file a form SA900 if the affairs of the estate are complex. Whether or not a tax return is required, each
beneficiary A beneficiary (also, in trust law A trust is a legal relationship in which the holder of a right (eg. title to a chattel) gives it to another person or entity who must keep and use it solely for another's benefit. In , the party who entrusts t ...
's share of taxable income is reported to the beneficiary on form R185.


Corporation tax self-assessment

A company must file a return, using form CT600, and assess its liability to tax, normally within 12 months of the end of its accounting year.


PAYE deductions

At the end of the tax year, after 6 April, employers operating
PAYE A pay-as-you-earn tax (PAYE), or pay-as-you-go (PAYG) in Australia, is a withholding of taxes on income payments to employees. Amounts withheld are treated as advance payments of income tax An income tax is a tax A tax is a compulsory fina ...
schemes must report to HMRC their employees, the total that has been paid to them, the amounts of income tax and
national insurance National Insurance (NI) is a fundamental component of the welfare state in the United Kingdom The welfare state of the United Kingdom began to evolve in the 1900s and early 1910s, and comprises expenditures by the government of the United Ki ...
contributions (NICs) that have been deducted from those payments, and the amount of employer's NICs due. This is done on form P35.


See also

*
Tax return (Australia) Australian tax returns for the tax year beginning 1 July and ending 30 June of the following year are generally due on 31 October after the end of the tax year. Australian individual taxpayers can file their return online with the ATO's myTax so ...
*
Tax return (Canada) A Canadian tax return refers to the obligatory forms that must be submitted to the Canada Revenue Agency The Canada Revenue Agency (CRA; ) is the revenue service of the Government of Canada The Government of Canada (french: gouvernement du Cana ...
*
Tax return (United States) Tax returns in the United States are reports filed with the Internal Revenue Service The Internal Revenue Service (IRS) is the revenue service A revenue service, revenue agency or taxation authority is a government agency responsible f ...


References

{{Reflist


External links


HMRC self assessment pages for individualsCompanies HouseSelf Assessment Tax Return knowledge hubTax Assessment
Taxation in the United Kingdom Tax forms