Self Assessment: glossary of letters, forms and leaflets

RTC1

Letter issued by Receivables Telephone Contact Centre Clerical Unit, where a telephone number is not available, asking taxpayer to contact us.

SA-RITA500 (PDF 148K)

Letter issued automatically asking for payment of outstanding amount.

SA1 (PDF 44K)

Form to register for Self Assessment and get a tax return if you're not self-employed.
(Use form CWF1 if you're a self-employed sole trader , SA 401 if you’re a partner)

SA250

Letter explaining why you need to fill in annual Self Assessment tax returns and about your unique taxpayer reference, also know as the UTR.

SA251

Letter telling you HMRC will not send you more Self Assessment tax returns for completion.

SA300

Statement of Account
This is a statement of your tax account.

SA302

Tax Calculation
Find out more about your tax calculation

SA303 (PDF 42K)

Claim to reduce payments on accounts.

SA304

Returned payment.

SA308

Change of Tax Office
Notification following bulk transfer.

SA309A (PDF 469K)

Tax return and payment reminder
Sent to individuals and trusts in December. This reminds customers that both the return and any payment due should be received by 31 January to avoid an automatic late filing penalty and interest. The form includes a blank personalised payslip and instructions on How to Pay.

SA309C (PDF 327K)

January payment reminder
Sent to individuals and trusts in December where we have received the Tax Return but this hasn't been processed yet. As we haven't processed the return the amount to pay is still not known so the form also includes a blank personalised payslip and reminds customers to make any payment due by 31 January.

SA316

Notice to complete a Tax Return
This form will be sent to taxpayers that are unlikely to use the standard paper Tax Return. For example taxpayers who file their return electronically using the Internet service for Self Assessment, or taxpayers whose tax advisor sends in the return electronically.

SA323

Determination of tax due
This tells you our estimate of the tax you owe for the year. This will be sent to you if your Tax Return is late and if we think that you have not paid enough tax on time.

SA324

Surcharge for late payment of tax
We will send this form to you in March if you have sent in your Tax Return but we have not received all your tax by 28 February. It imposes a surcharge of 5% of the amount of tax outstanding. If you still owe tax six months after it was due, a further surcharge of 5% will be imposed.

SA326

Penalty for a late Tax Return
We will send this form to you in February if you have not sent in your Tax return in time. It imposes a penalty of £100. If you have still not sent in your return six months later a further penalty of £100 will be imposed. If a partnership fails to send in its return on time the penalties will be imposed on each of the partners.

SA328

Fixed Automatic Penalty Notice penalty for late partnership return.

SA352

"Don't miss the 31 January deadline.."
Penalties and surcharges leaflet.

SA354 (PDF 59K)

Understanding your Tax Calculation

SA355

'Your penalty for your late tax return' explains fixed automatic penalties for failure to file a return, other than partnerships.

SA356

'Your penalty for late tax return' explains fixed automatic penalties for failure to file a partnership return.

SA524

Revenue Assessment

SA525

Acknowledgement of appeal without postponement

SA526

Acknowledgement of an appeal and a related postponement application which is considered acceptable

SA549

Change of Tax Office responsibility notification (single record transfer)

P2

PAYE Notice of coding
Sent in January or February and will include details of any tax that you have asked us to collect through PAYE.

P45

PAYE Particulars of employee leaving
This form is handed to you by your employer when you leave a job.

P11D (PDF 150K)

Return of expenses payments and benefits
If you received expenses or benefits from your employer, they will usually give you a copy (by 6 July) of the details they provide to the Inland Revenue on form P11D.

P60 (PDF 29K)

PAYE Certificate of pay and tax deducted
If you are in employment on 5 April, this certificate is given to you by your employer (by 31 May). It shows your total amount of pay for Income Tax purposes for your current employment and how much has been paid in tax and National Insurance.

64-8 (PDF 178K)

Authorisation to send copies of forms and notices to an agent.

CWF1 (PDF 44K)

Interactive CWF1

Becoming self-employed and registering for Class 2 National Insurance Contributions and/or tax. If you are newly self-employed you must let us know as soon as possible and complete this form.