Self Assessment: the Tax Return
2005-06 forms and notes
You are now able to complete and send back your current years' Tax Return online. Self Assessment Online provides a range of services which are simple to use, secure and accurate. Sending your Tax Return online offers automatic calculations of tax, immediate acknowledgement of receipt and if we owe you money, a faster repayment than if your return is sent on paper.
Alternatively the Tax Return forms, notes and help sheets are available to view or download.
Please note: online submission of any Supplementary Pages will only be acceptable if it forms part of your Tax Return but is not an attachment.
Alternatively the Tax Return forms, notes and help sheets are available to view or download all these forms are in Portable Document Format (PDF) . To save a document to your hard drive:
- PC users - right-click on the link, and then select the save option.
- Apple Mac users - point to the link and hold down the mouse button, and then select the save option.
Tip: To find a particular document select Edit then Find from the browser's menu.
Please select the appropriate Tax return.
- Individual Tax Return
- Partnership Tax Return
- Trust and Estate Tax Return
- Non Resident CompaniesTax Return
- Pension Schemes Tax return
A few errors have been found in parts of the Tax Return guidance. A list of these corrections is available. (This was last updated on 10/08/06).
Individual Tax Return
Tax Return
Short Tax Return
The SA200 is not available because the form is only issued by HMRC in specific circumstances
Help sheets
- IR235: Calculation of Student Loan Repayments on an Income Contingent Student Loan (PDF 187K)
- IR237 - Community Investment Tax Relief –Relief for Individuals (PDF 124K)
- IR310: War Widow's and dependent's pensions (PDF 48K)
- IR320: Gains on UK life insurance policies (PDF 112K)
- IR325: Other income (PDF 55K)
- IR330: Pension payments (PDF 101K)
- IR340: IInterest and alternative finance payments eligible for relief on qualifying loans and alternative finance arrangements (PDF 44K)
- IR341: Enterprise Investment Scheme - Income Tax Relief (PDF 59K)
- IR342: Charitable giving (PDF 60K)
Tax calculations
Employment
- Employment Supplementary Pages - SA101 (PDF 58K)
- Notes on Employment - SA101 (Notes) (PDF 103K)
- Car and Car Fuel Benefit Calculator
Help sheets
- IR201: Vouchers, credit cards and tokens (PDF 224K)
- IR202: Living accommodation (PDF 194K)
- IR203: Car benefits and car fuel benefits (PDF 234K)
- IR204: Lump sums and compensation payments (PDF 176K)
- IR205: Seafarers’ Earnings Deduction (PDF 194K)
- IR206: Capital allowances for employees and office holders (PDF 194K)
- IR207: Non-taxable payments or benefits for employees (PDF 157K)
- IR208: Payslips and coding notices (PDF 242K)
- IR210: Assets provided for private use (PDF 130K)
- IR211: Employment - residence and domicile issues (PDF 163K)
- IR212: Tax equalisation (PDF 139K)
- IR213: Payments in kind - assets transferred (PDF 159K)
Ministers of religion
- Ministers of Religion Supplementary Pages - SA101M (PDF 57K)
- Notes for Ministers of Religion - SA101M (Notes) (PDF 94K)
Help sheet
Parliament
Northern Ireland Legislative Assembly
- Northern Ireland Legislative Assembly Supplementary Pages - SA101MLA (PDF 54K)
- Notes on Northern Ireland Legislative Assembly - SA101MLA (Notes) (PDF 73K)
Scottish Parliament
- Scottish Parliament Supplementary Pages - SA101MSP (PDF 54K)
- Scottish Parliament Notes - SA101MSP (Notes) (PDF 73K)
National Assembly for Wales
- National Assembly for Wales Pages - SA101WAM (PDF 56K)
- Notes on National Assembly for Wales - SA101WAM (Notes) (PDF 76K)
Share Schemes
Help sheets
- IR216: Securities as benefits (PDF 203K)
- IR217: Shares acquired: post-acquisition charges (PDF 197K)
- IR218: Employees' shares: Operation
of Pay As You Earn (PAYE) and National Insurance contributions (NICs)
(PDF 184K) - IR219: Securities acquired from your employment (PDF 199K)
Self Employment
- Self-employment Supplementary Pages - SA103 (PDF 77K)
- Notes on Self-employment - SA103 (Notes) (PDF 118K)
Help sheets
- IR220: More than one business (PDF 172K)
- IR222: How to calculate your taxable profits (PDF 212K)
- IR223: Rent a Room for traders (PDF 167K)
- IR224: Farmers and market gardeners (PDF 756K)
- IR227: Losses (PDF 170K)
- IR229: Information from your accounts (PDF 1.13MB)
- IR231: Doctors' expenses (PDF 139K)
- IR232: Farm stock valuation (PDF 154K)
- IR234: Averaging for creators of literary or artistic works (PDF 135K)
- IR236: Foster Carers & Adult Placement Carers (PDF 167K)
- IR238: Revenue Recognition in Service Contracts - UITF 40 (PDF 37K)
Lloyd's underwriters
Partnership
- Partnership Supplementary Pages (Short Version) - SA104 (PDF 49K)
- Notes on Partnership (Short) - SA104 (Notes) (PDF 79K)
- Partnership Supplementary Pages (Full Version) - SA104F (PDF 61K)
- Notes on Partnership (Full) - SA104F (Notes) (PDF 90K)
Land & property
- Land & Property Supplementary Pages - SA105 (PDF 59K)
- Notes on Land & Property - SA105 (Notes) (PDF 94K)
Help sheets
- IR250: Capital allowances and balancing charges in a rental business (PDF 138K)
- IR251: Agricultural Land (PDF 130K)
Foreign
Help sheets
- IR260: Overlap (PDF 256K)
- IR261: Foreign Tax credit relief: capital gains (PDF 175K)
- IR321: Gains on foreign life insurance policies (PDF 115K)
Trusts
Help sheets
- IR270: Trusts and settlements - income treated as the settlor's (PDF 185K)
- IR392: Trust Management Expenses (TMEs) (PDF 61K)
Capital Gains
- Capital gains Supplementary Pages - SA108 (PDF 135K)
- Notes on Capital gains - SA108 (Notes) (PDF 163K)
Help sheets
- IR276: Incorporation Relief (PDF 134K)
- IR277: Trusts with settlor interest: Taper and losses (PDF 303K)
- IR278: Temporary Non-residents and Capital Gains Tax (PDF 139K)
- IR279: Taper Relief (PDF 282K)
- IR280: Rebasing - assets held at 31 March 1982 (PDF 142K)
- IR281: husband and wife, civil partners, divorce, dissolution and separation (PDF 139K)
- IR282: Death, personal representatives and legatees (PDF 146K)
- IR283: Private residence relief (PDF 144K)
- IR284: Shares and Capital Gains Tax (PDF 215K)
- IR285: Share reorganisations, company take-overs and Capital Gains Tax (PDF 155K)
- IR286: Negligible value claims and Income Tax losses for shares you have subscribed for in unlisted trading companies (PDF 157K)
- IR287: Employee share and security schemes and Capital Gains Tax (PDF 141K)
- IR288: Partnerships and Capital Gains Tax (PDF 144K)
- IR290: Business asset roll-over relief (PDF 162K)
- IR292: Land and leases, the valuation of land and Capital Gains Tax (PDF 70K)
- IR293: Chattels and Capital Gains Tax (PDF 61K)
- IR294: Trusts and Capital Gains Tax (PDF 80K)
- IR295: Relief for gifts and similar transactions (PDF 89K)
- IR296: Debts and Capital Gains Tax (PDF 61K)
- IR297: Enterprise Investment Scheme and Capital Gains Tax (PDF 71K)
- IR298: Venture Capital Trusts and Capital Gains Tax (PDF 64K)
- IR299: Non Resident Trusts & Capital Gains Tax (PDF 52K)
- IR301: Calculation of the increase
in tax charge on capital gains from non-resident, dual resident and immigrating
trusts
(PDF 61K)
Non residence etc
- Non-residence Supplementary Pages - SA109 (PDF 54K)
- Notes on Non-residence - SA109 (Notes) (PDF 107K)
Help sheets
- IR300: Nonresidents and investment income (PDF 428K)
- IR302: Dual residents (PDF 95K)
- IR303: Nonresident entertainers and sports persons (PDF 85K)
- IR304: Nonresidents - relief under Double Taxation Agreements (PDF 161K)
Partnership Tax Return
- Partnership Tax Return - SA800 (PDF 104K)
- Partnership Statement - SA800(PS) (PDF 61K)
- Partnership Extra Trading Supplementary Pages - SA800(TP) (PDF 77K)
- Partnership Tax Return Guide - SA850 (326K)
Help sheets
- IR380: Partnerships: foreign aspects (PDF 57K)
- Partnership Land and Property Supplementary Pages - SA801 (PDF 61K)
- Notes on Partnership Land and Property - SA801(Notes) (PDF 88K)
- Partnership Foreign Supplementary Pages - SA802 (PDF 66K)
- Notes on Partnership Foreign - SA802(Notes) (PDF 91K)
- Partnership Chargeable Assets Supplementary Pages - SA803 (PDF 57K)
- Notes on Partnership Chargeable Assets - SA803(Notes) (PDF 69K)
- Partnership Savings and Investments Supplementary Pages - SA804 (PDF 53K)
- Notes on Partnership Savings and Investments - SA804(Notes) (PDF 85K)
Trust & Estate Tax Return
Help sheets
- IR391 - Trusts and relevant benefits (PDF 49K)
- Tax Calculation Guide for Trusts & Estates - SA951 (PDF 91K)
- Trust & Estate Trade Supplementary Pages - SA901 (PDF 67K)
- Notes on Trust & Estate Trade - SA901(Notes) (PDF 92K)
- Trusts and Estate Lloyds's Underwriters Supplementary Pages - SA901L (PDF 69K)
- Notes on Trusts and Estate Lloyds's Underwriters - SA901L(Notes) (PDF 118K)
- Trust & Estate Partnerships Supplementary Pages - SA902 (PDF 50K)
- Notes on Trust & Estate Partnerships - SA902(Notes) (PDF 224K)
- Trust & Estate Land and Property Supplementary Pages - SA903 (PDF 59K)
- Notes on Trust & Estate Land and Property - SA903(Notes) (PDF 92K)
- Trust & Estate Foreign Supplementary Pages - SA904 (PDF 73K)
- Notes on Trust & Estate Foreign - SA904(Notes) (PDF 303K)
Help sheets
- IR390: Trusts & estate of deceased persons: tax credit relief for Capital Gains (PDF 74K)
- Trust & Estate Capital Gains Supplementary Pages - SA905 (PDF 78K)
- Notes on Trust & Estate Capital Gains - SA905(Notes) (PDF 160K)
- Trust & Estate Non-residence Supplementary Pages - SA906 (PDF 51K)
- Notes on Trust & Estate Non-residence - SA906(Notes) (PDF 66K)
- Trust & Estate Charities Supplementary Pages - SA907 (PDF 59K)
- Notes on Trust & Estate Charities - SA907(Notes) (PDF 58K)
Non-resident companies Tax Return
- Non-resident Companies Tax Return - SA700 (PDF 87K)
- Non-resident Companies Tax Return Guide - SA750 (PDF 124K)
Pension Schemes Tax Return
- Tax Return for Trustees of approved self-administered Pension Schemes - SA970 (PDF 91K)
- Tax Return Guide for Trustees of approved self-administered Pension Schemes - SA975 (PDF 1.75MB)
- Pension Scheme Tax Calculation Guide - SA976 (PDF 55K)
- Pensions Scheme Tax Return for Trustees: Non-residence - SA971 (PDF 46K)
- Notes on Pensions Schemes Non-residence - SA971 (Notes) (PDF 60K)
- Income and capital gains from assets not held for the purpose of the Scheme or where a percentage restriction applies - SA973 (PDF 52K)
- Notes on Pension scheme assets not held for the purpose of the Scheme or where a percentage restriction applies - SA973 (Notes) (PDF 87K)
