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If you're self-employed and registered with HM Revenue & Customs (HMRC), you'll receive a letter, usually each April, telling you to complete a tax return. If you send in paper tax returns, you'll be sent a paper tax return instead. The paper return comes in several sections so you'll need to check that you've got all the pages you need. If you complete your tax return online, you tailor it to meet your business and personal circumstances so it automatically shows you the relevant boxes to fill in.
The paper return must reach HMRC by 31 October following the end of the tax year. The online return must be received by 31 January following the end of the tax year.
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If you use HMRC Online Services your tax will be worked out for you automatically so you'll know what you owe or are due back right away. You'll also get immediate confirmation that HMRC has received your return. The deadlines for sending your tax return online are more generous than if you send in a paper return.
The main return (Forms SA100 and SA101) consists of the core pages (which everyone completes) confirming your name, address and contact details and also details of your UK savings, investments and pensions (if any). You can also use it to claim any reliefs and allowances that you're entitled to - for example pension contributions. Added to this, as appropriate, are supplementary pages that cover specific circumstances and types of income (for example, income from employment, income from land and property or income from self employment).
Go to Self Assessment forms, guidance and supplementary pages
You'll need the self-employment pages - SA103S if your turnover was below £70,000, or SA103F if the turnover was £70,000 or more - as well as the core pages. You must fill these in to give details of your business income and expenses. These figures tell HMRC what your taxable profit is. If your business is a partnership, you'll have to fill in a partnership Tax Return SA800 and the Partnership supplementary page - SA104S or SA104F - instead of the SA103, showing your share of the partnership profits.
Go to Self Assessment forms, guidance and supplementary pages
Partnership tax returns - find out more
Depending on your circumstances, you may have to complete additional pages. For example, if you're an employee or a company director as well as being self-employed you'll have to fill in the employment pages - SA102.
You may not automatically receive the additional pages that you'll have to fill in. You can find out what additional pages you'll need by checking the list on page two of the core pages of your tax return.
You can download any additional pages and the guidance notes that go with them or order them using the links below.
Go to Self Assessment forms, guidance and supplementary pages
Tax returns are not difficult to fill in, and it's quicker and easier if you gather together and sort out all the relevant documentation before you start.
Decide if you want to fill in a paper return or complete and file your return online. Filing online has many advantages, including longer deadlines, 24-hour access and instant tax calculations.
Self Assessment Online - find out more about the benefits and how to register
Make sure you've got the right pages - or simply select the right pages if filing online. If you have more than one self-employment you'll need to fill in the supplementary pages - SA103S or SA103F - for each of them. Depending on your circumstances, you may need some additional pages. There's a useful checklist on page two of the core Tax Return - SA100.
Before you can fill in your tax return you'll have to collect all the information you need from your records. For example:
Record keeping for the self-employed - learn more
Complete all the pages that you have to for your return. There are guidance notes to help you, including notes on the self-employment pages.
If you need more help completing your tax return, or need general advice about Self Assessment, you can contact the Self Assessment Helpline.
Contact the Self Assessment Helpline
Go to all Self Assessment forms, notes and helpsheets
Finally, calculate how much tax you owe. If you file your return online this'll be done for you automatically. If the total of your business profits and any other taxable income is more than your tax free allowances, you'll pay tax on the difference. The tax due will be included on your Self Assessment Statement.
Tax allowances and reliefs for the self-employed - find out more
Tax rates and allowances - read the current rates
Understanding your Self Assessment Statement
If you don't have exact figures you can use:
Use the 'Additional Information' section to say how you've arrived at these figures and why you can't use actual figures. If you make adjustments at a later date and you've underpaid tax you may have to pay interest and penalties.
So that HMRC can process your tax return quickly it's advisable to:
Filing online can help you to avoid making mistakes. Follow the link below to find out how to register to file your return online.
Self Assessment Online - find out more about the benefits and how to register
If you need help you can ring the Self Assessment Helpline - they'll be able to provide advice on completing your return and give general advice about Self Assessment.
Contact the Self Assessment Helpline
Tax return deadlines and penalties
Understanding and using Self Assessment Online
