Self Assessment returns that can only be filed online using commercial software

This document is Annex B to the Self Assessment online filing update for agents - 20 November 2008.

Returns for individuals in the following groups can only be filed online using commercial software:

  • Minister of religion (because the SA102M is not included in HM Revenue & Customs (HMRC) free product)
  • Lloyd's underwriters (because the SA103L is not included in HMRC's free product)
  • Non residents (because the SA109 is not included in HMRC's free product)

The following returns can also only be filed online using commercial software:

  • The Partnership Tax Return (formerly SA800)
  • The Trust and Estate Tax Return (formerly SA900)