Self Assessment: the Tax Return 2008-09
2008-09 forms, notes and helpsheets
You are now able to complete and file your 2008-09 Tax Return online. Self Assessment Online provides a range of services which are simple to use, secure and accurate. Filing 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.
From 6 April 2008, it is possible to amend a 2007-08 and later returns online using either third party software or the HM Revenue & Customs (HMRC) Self Assessment Online application.
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
- Short Tax Return
- Partnership Tax Return
- Trust and Estate Tax Return
- Tax Return for a non-resident Company liable to Income Tax
- Trustees of Registered Pension Schemes Tax Return
A few errors have been found in parts of the Tax Return and guidance. A list of these corrections and supplementary information is available.
Individual Tax Return
Tax Return
- Tax Return (Issued before 1 August 2009) (PDF 99K)
- Tax Return (issued after 31 July 2009) - SA100li (PDF 114K)
- How to fill in your Tax Return - SA150 (PDF 196K)
Help sheets
- HS310: War widow's and dependant's pensions (PDF 54K)
- HS347: Personal term assurance contributions to a registered pension scheme (PDF 54K)
Giving your tax repayment to charity
Additional information
- Additional information supplementary pages - SA101 (PDF 83K)
- Additional information notes - SA101 (Notes) (PDF 162K)
Help sheets
- HS237: Community Investment Tax Relief - Relief for Individuals (PDF 57K)
- HS320: Gains on UK life insurance policies (PDF 130K)
- HS325: Other taxable income (PDF 57K)
- HS340: Interest and alternative finance payments eligible for relief on qualifying loans and alternative finance arrangements (PDF 41K)
- HS341: Enterprise Investment Scheme - Income Tax Relief (PDF 57K)
- HS342: Charitable giving (PDF 60K)
- HS343: Accrued Income Scheme (PDF 101K)
- HS344: Exempt employers' contributions to an overseas pension scheme (PDF 54K)
- HS345: Pensions - Tax charges on any excess over the Lifetime Allowance and the Annual Allowance, and on unauthorised payments (PDF 79K)
- HS346: Pension savings tax charges - guidance for members of overseas pension schemes that are not UK registered pension schemes (PDF 84K)
Employment
- Employment supplementary pages - SA102 (PDF 70K)
- Employment notes - SA102 (Notes) (PDF 71K)
- Company car and car fuel benefit calculator
Help sheets
- HS201: Vouchers, credit cards and tokens (PDF 63K)
- HS202: Living accommodation (PDF 66K)
- HS203: Car benefits and car fuel benefits (PDF 102K)
- HS205: Seafarers' Earnings Deduction (PDF 69K)
- HS206: Capital allowances for employees and office holders (PDF 77K)
- HS207: Non-taxable payments or benefits for employees (PDF 102K)
- HS208: Payslips and coding notices (PDF 163K)
- HS210: Assets provided for private use (PDF 55K)
- HS211: Employment - residence and domicile issues (PDF 101K)
- HS212: Tax equalisation (PDF 72K)
- HS213: Payments in kind (PDF 54K)
Ministers of religion
- Ministers of religion supplementary pages - SA102M (PDF 61K)
- Ministers of religion notes - SA102M (Notes) (PDF 84K)
Parliament
Northern Ireland Legislative Assembly
- Northern Ireland Legislative Assembly supplementary pages - SA102MLA (PDF 57K)
- Northern Ireland Legislative Assembly notes - SA102MLA (Notes) (PDF 85K)
Scottish Parliament
- Scottish Parliament supplementary pages - SA102MSP (PDF 59K)
- Scottish Parliament notes - SA102MSP (Notes) (PDF 90K)
National Assembly for Wales
- National Assembly for Wales supplementary pages - SA102WAM (PDF 61K)
- National Assembly for Wales notes - SA102WAM (Notes) (PDF 88K)
Self-employment
- Self-employment (short) supplementary pages - SA103S (PDF 71K)
- Self-employment (short) notes - SA103S (Notes) (PDF 111K)
- Self-employment (full) supplementary pages - SA103F (PDF 109K)
- Self-employment (full) notes - SA103F (Notes) (PDF 115K)
Help sheets
- HS220: More than one business (PDF 106K)
- HS222: How to calculate your taxable profits (PDF 129K)
- HS224: Farmers and market gardeners (PDF 167K)
- HS227: Losses (PDF 55K)
- HS229: Information from your accounts (PDF 204K)
- HS232: Farm stock valuation (PDF 70K)
- HS234: Averaging for creators of literary or artistic works (PDF 64K)
- HS236: Foster carers & adult placement carers (PDF 79K)
- HS238: Revenue Recognition in Service Contracts - UITF 40 (PDF 75K)
Lloyd's underwriters
- Lloyd's underwriters supplementary pages - SA103L (PDF 113K)
- Lloyd's underwriters notes - SA103L (Notes) (PDF 89K)
Help sheets
Partnership
- Partnership (short) supplementary pages - SA104S (PDF 69K)
- Partnership (short) notes - SA104S (Notes) (PDF 82K)
- Partnership (full) supplementary pages - SA104F (PDF 93K)
- Partnership (full) notes - SA104F (Notes) (PDF 103K)
UK property
Help sheets
- HS223: Rent a Room for traders (PDF 46K)
- HS250: Capital allowances and balancing charges in a rental business (PDF 73K)
- HS251: Agricultural land (PDF 60K)
Foreign
Help sheets
- HS260: Overlap (PDF 58K)
- HS261: Foreign tax credit relief: capital gains (PDF 94K)
- HS262: Income and benefits from transfer of assets abroad and income from Non-Resident Trusts (PDF 70K)
- HS263: Calculating foreign tax credit relief on income (PDF 64K)
- HS321: Gains on foreign life insurance policies (PDF 127K)
Trusts etc
Help sheets
Capital gains summary
- Capital gains summary supplementary pages - SA108 (PDF 74K)
- Capital gains summary notes - SA108 (Notes) (PDF 110K)
Help sheets
- HS275: Entrepreneurs' relief (PDF 99K)
- HS276: Incorporation relief (PDF 62K)
- HS278: Temporary non-residents and Capital Gains Tax (PDF 75K)
- HS281: Husband and wife, civil partners, divorce, dissolution and separation (PDF 66K)
- HS282: Death, personal representatives and legatees (PDF 80K)
- HS283: Private residence relief (PDF 81K)
- HS284: Shares and Capital Gains Tax (PDF 72K)
- HS285: Share reorganisations, company take-overs and Capital Gains Tax (PDF 84K)
- HS286: Negligible value claims and Income Tax losses on disposal of shares you have subscribed for in qualifying trading companies (PDF 70K)
- HS287: Employee share and security schemes and Capital Gains Tax (PDF 71K)
- HS288: Partnerships and Capital Gains Tax (PDF 71K)
- HS290: Business asset roll-over relief (PDF 110K)
- HS292: Land and leases, the valuation of land and Capital Gains Tax (PDF 79K)
- HS293: Chattels and Capital Gains Tax (PDF 132K)
- HS294: Trusts and Capital Gains Tax (PDF 104K)
- HS295: Relief for gifts and similar transactions (PDF 101K)
- HS296: Debts and Capital Gains Tax (PDF 96K)
- HS297: Enterprise Investment Scheme and Capital Gains Tax (PDF 78K)
- HS298: Venture Capital Trusts and Capital Gains Tax (PDF 73K)
- HS299: Non Resident Trusts & Capital Gains Tax (PDF 61K)
- HS301: Beneficiaries receiving capital payments from non-resident trusts and the calculation of the increase in tax charge (PDF 61K)
Residence, remittance basis etc
- Residence, remittance basis etc. supplementary pages - SA109 (PDF 93K)
- Residence, remittance basis etc. notes - SA109 (Notes) (PDF 129K)
Help sheets
- HS300: Non-residents and investment income (PDF 67K)
- HS302: Dual residents (PDF 96K)
- HS303: Non-resident entertainers and sports persons (PDF 86K)
- HS304: Non-residents - relief under Double Taxation Agreements (PDF 83K)
Tax calculation summary
Short Tax Return
The Short Tax Return (SA200) is not available to view or download because the form is only issued by HMRC in specific circumstances.
Partnership Tax Return
- Partnership Tax Return - SA800 (PDF 175K)
- Partnership Statement (full) - SA800(PS) (PDF 123K)
- Partnership extra Trading supplementary pages - SA800(TP) (PDF 197K)
- Partnership UK Property supplementary pages - SA801 (PDF 44K)
- Partnership Foreign supplementary pages - SA802 (PDF 63K)
- Partnership Disposal of Chargeable Assets supplementary pages - SA803 (PDF 52K)
- Partnership Savings, investments and other income supplementary pages - SA804 (PDF 54K)
Notes
- How to fill in the Partnership Tax Return - SA850 (PDF 443K)
- Notes on Partnership UK Property - SA801(Notes) (PDF 69K)
- Notes on Partnership Foreign - SA802(Notes) (PDF 70K)
- Notes on Partnership Disposal of Chargeable Assets - SA803(Notes) (PDF 52K)
- Notes on Partnership Savings, investments and other income - SA804(Notes) (PDF 74K)
Help sheets
Trust & Estate Tax Return
- Trust & Estate Tax Return - SA900 (PDF 292K)
- Trust & Estate Trade supplementary pages - SA901 (PDF 51K)
- Trust & Estate Lloyd's underwriters supplementary pages - SA901L (PDF 52K)
- Trust & Estate Partnership supplementary pages - SA902 (PDF 38K)
- Trust & Estate UK Property supplementary pages - SA903 (PDF 51K)
- Trust & Estate Foreign supplementary pages - SA904 (PDF 55K)
- Trust & Estate Capital Gains supplementary pages - SA905 (PDF 68K)
- Trust & Estate Non-residence supplementary pages - SA906 (PDF 116K)
- Trust & Estate Charities supplementary pages - SA907 (PDF 125K)
- Estate Pension Charges etc supplementary pages - SA923 (PDF 108K)
Notes
- How to fill in the Trust & Estate Tax Return - SA950 (PDF 850K)
- Trust & Estate Tax Calculation Guide - SA951 (PDF 89K)
- Notes on Trust & Estate Trade - SA901(Notes) (PDF 73K)
- Notes on Trust & Estate Lloyd's underwriters - SA901L(Notes) (PDF 95K)
- Notes on Trust & Estate Partnerships - SA902(Notes) (PDF 394K)
- Notes on Trust & Estate UK Property - SA903(Notes) (PDF 72K)
- Notes on Trust & Estate Foreign - SA904(Notes) (PDF 121K)
- Notes on Trust & Estate Capital Gains - SA905(Notes) (PDF 109K)
- Notes on Trust & Estate Non-residence - SA906(Notes) (PDF 126K)
- Notes on Trust & Estate Charities - SA907(Notes) (PDF 118K)
- Notes on Estate Pension Charges etc - SA923(Notes) (PDF 126K)
Help sheets
- HS390: Trusts & estate of deceased persons: foreign tax credit relief for Capital Gains (PDF 49K)
- HS392: Trust Management Expenses (TMEs) (PDF 45K)
Tax Return for a non-resident Company liable to Income Tax
- Tax Return for a non-resident Company liable to Income Tax - SA700 (PDF 158K)
- How to fill in the non-resident Company Tax Return - SA750 (PDF 191K)
