Tax returns if you're self-employed or in a partnership
In this section:
Completing your tax return (self-employed)
If you are registered as self-employed you'll be sent a Self Assessment tax return (if you file on paper), or a Notice to File (if you file online) soon after the end of the tax year - 5 April. The paper return may come in several sections, and you must check that you've got all the pages you need. The online version is tailored (by you) to meet your business and personal circumstances, so will automatically show you the relevant boxes to fill in.
From April 2008, the deadlines for submitting the SA return are changing. The paper return must reach us by 31 October 2008. The online return must be filed with us by 31 January 2009. The same deadlines will apply in future years.
On this page:
- The benefits of completing and filing your tax return online
- Forms you'll need to complete
- How to fill in the forms
- What happens if you don't have exact figures?
- Avoiding common mistakes
- If you've got a problem completing your tax return
The benefits of completing and filing your tax return online
Why file online?
If you use online filing 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 we've received your return. And from the tax year 2007-08 onwards the deadlines for filing online are more generous than if you send in a paper return.
New - shorter deadlines if you send in a paper return
For returns for the tax years 2007-08 onwards the new deadlines are:
- 31 October after the end of the tax year for filing paper returns
- 31 January after the end of the tax year for online filing
Forms you'll need to complete
The core pages of the full tax return
The main SA Tax 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. We then add to this, as appropriate, 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
Self-employment pages
f you've registered as self-employed, we'll automatically send you the self-employment pages - SA103S if your turnover was below £64,000, or SA103F if the turnover was £64,000 or more - as well as the core pages. You must fill these in to give us details of your business income and expenses. These figures tell us 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
Other forms you may need to complete
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.
We may not automatically send you 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 from our website. Or you can order them from the Self Assessment Orderline on Tel 0845 900 0404. It's open from 8.00 am to 10.00 pm seven days a week, including bank holidays.
Go to Self Assessment forms, guidance and supplementary pages
How to fill in the forms
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.
Step one - decide how you're going to file your return
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
Step two - get the right pages
Make sure you've got the right pages - or 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.
Step three - collect the information you'll need
Before you can fill in your tax return you'll have to collect all the information you need from your records. For example:
- records of your business income and expenses
- details of any purchases or sales of assets
- details of any other income you get - for example from an employment
- information about any income from savings and investments
Record keeping for the self-employed - learn more
Step four - complete your return
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. Or you can ring the Self Assessment Helpline on Tel 0845 900 0444. It's open from 8.00 am to 8.00 pm every day, except Christmas Day, Boxing Day and New Year's Day.
Go to all Self Assessment forms, notes and help sheets
Step five - calculate your tax
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
What happens if you don't have exact figures?
If you don't have exact figures you can use:
- an estimate - a figure you want us to accept as your final figure
- a provisional figure - one you want to use until you can confirm the actual amount. You must tell us when you expect to have final figures.
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.
Avoiding common mistakes
So that we can process your tax return quickly it's advisable to:
- make sure you sign and date the return (if you file a paper return)
- check that you've completed and included any supplementary pages that are needed
- don't include notes on the return such as 'per accounts' or 'information to follow'
Filing online can help you to avoid making mistakes. To do this, you'll need to register with us for Online Services.
Self Assessment Online - find out more about the benefits and how to register
If you've got a problem completing your tax return
If you need help you can ring the Self Assessment Helpline on Tel 0845 900 0444. It's open from 8.00 am to 8.00 pm every day, except Christmas Day, Boxing Day and New Year's Day.
