Self Assessment: The Tax Return
2001-02 forms and notes
You are now able to complete and send back you current years' Tax Return over the Internet. This is a secure, convenient service, providing automatic calculations and quicker repayments (where due). You will also receive an acknowledgement online when we receive your return over the Internet.
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
Important Note: A few errors have been found in parts of the Tax Return guidance. A list of these corrections is available. (This was last updated in June 2003).
Corrections are shown on the relevant Portable Document Format (PDF) versions of the pages. All changes are highlighted.
INDIVIDUAL TAX RETURN
Tax Return
- Tax return - SA100 (221K)
- Tax return guide
- SA150 (790K)
Help Sheets
IR310: War Widow's and dependent's pensions (239K)
IR320: Gains on UK life insurance policies (331K)
IR325: Other income (274K)
IR330: Pension payments (336K)
IR340: Interest eligible for relief on qualifying loans (271K)
IR341: Enterprise Investment Scheme - Income Tax Relief (289K)
IR342: Charitable giving (287K)
IR343: Claiming Children's Tax Credit when your circumstances change (312K)
Tax Calculations
- Tax Calculation Guide - SA151W (112K) (An error has been found on previous versions of these pages, corrections are shown in the PDF document. The highlighted text shows the correction. Details of the error are shown on the attached corrections list).
- Comprehensive Tax Calculation Guide - SA151C (196K) (An error has been found on previous versions of these pages, corrections are shown in the PDF document. The highlighted text shows the correction. Details of the error are shown on the attached corrections list).
Employment
- Employment Pages - SA101 (249K)
- Notes on Employment
- SA101 (Notes) (237K)
Help Sheets
IR201: Vouchers, credit cards and tokens (54K)
IR202: Living accommodation (64K)
IR203: Car benefits and car fuel benefits (93K)
IR204: Lump sums and compensation payments (76K)
IR205: Foreign Earnings Deduction: Seafarers (59K)
IR206: Capital allowances for employees and office holders (85K)
IR207: Non-taxable payments or benefits for employees (64K)
IR208: Payslips and coding notices (304K) (An error has been found on previous versions of these pages, corrections are shown in the PDF document. The highlighted text shows the correction. Details of the error are shown on the attached corrections list).
IR210: Assets provided for private use (41K)
IR211: Employment - residence and domicile issues (62K)
IR212: Tax equalisation (56K)
IR213: Payments in kind - assets transferred (42K)
Ministers of Religion
- Ministers of Religion - SA101M (86K)
- Notes for Ministers
of Religion - SA101M (Notes) (221k)
Help Sheet
IR214: Service rights connected with job-related living accommodations (86K)
Parliament
- Parliament Pages - SA101MP (247K)
- Parliament Notes - SA101MP (Notes) (213K)
Northern Ireland Legislative Assembly
- Northern Ireland Legislative Assembly Pages - SA101MLA (247K)
- Notes on Northern Ireland Legislative Assembly - SA101MLA (Notes) (209K)
Scottish Parliament
National Assembly for Wales
- National Assembly for Wales Pages - SA101WAM (247K)
- Notes on National Assembly for Wales - SA101WAM (Notes) (212K)
Share Schemes
- Share Schemes (SA102) (50K)
- Notes on
Share Schemes - SA102 (Notes) (103K)
Help Sheets
IR216: Shares as benefits (60K)
IR217: Shares acquired: post-acquisition charges (62K)
IR218: Shares acquired: operation of Pay as You Earn (PAYE) (54K)
IR219: Shares acquired: from your employment (51K)
Self Employment
- Self-employment - SA103 (69K)
- Notes
on Self-employment
- SA103 (Notes)
(123K)
Help Sheets
IR220: More than one business (60K)
IR222: How to calculate your taxable profits (95K)
IR223: Rent a Room for traders (60K)
IR224: Farmers and market gardeners (100K)
IR227: Losses (58K)
IR229: Information from your accounts (105K)
IR231: Doctors' expenses (60K)
IR232: Farm stock valuation (61K)
IR233: The 'true and fair' view for professions and the 'adjustment' on withdrawal of cash basis (89K)
IR234: Averaging for creators of literary or artistic works (52K) (An error has been found on previous versions of these pages, corrections are shown in the PDF document. The highlighted text shows the correction. Details of the error are shown on the attached corrections list).
Lloyd's Underwriters
- Lloyd's Pages - SA103L (63K)
- Notes on Lloyd's - SA103L (Notes) (152K)
Partnership
- Partnership Pages (Short Version) - SA104 (43K)
- Notes on Partnership (Short) - SA104 (Notes) (76K)
- Partnership Pages (Full Version) - SA104F (56K)
- Notes on Partnership (Full) - SA104F (Notes) (86K)
Land & Property
- Land & Property Pages - SA105 (56K)
- Notes on Land &
Property - SA105 (Notes) (89K)
Help Sheets
IR250: Capital allowances and balancing charges in a rental business (56K)
IR251: Agricultural Land (45K)
Foreign
- Foreign Pages - SA106 (77K)
- Notes on foreign
- SA106 (Notes) (232K)
Help Sheets
IR260: Overlap (59K)
IR261: Tax credit relief: capital gains (62K)
IR321: Gains on foreign life insurance policies (335K)
Trusts
Help Sheets
IR270: Trusts and
settlements - income treated as the settlor's (64K)
Capital Gains
- Capital gains - SA108 (176K) ). (An error has been found on previous versions of these pages, corrections are shown in the PDF document. The highlighted text shows the correction. Details of the error are shown on the attached corrections list).
- Notes on
Capital gains - SA108 (Notes) (269K) (An error has been found on
previous versions of these pages, corrections are shown in the PDF document.
The highlighted text shows the correction. Details of the error are
shown on the attached corrections list).
Help Sheets
IR278: Temporary Non-residents and Capital Gains Tax (58K)
IR279: Taper Relief (119K)
IR280: Rebasing - assets held at 31 March 1982 (61K)
IR281: Husband and wife, divorce and separation (57K)
IR282: Death, personal representatives and legatees (62K)
IR283: Private residence relief (62K) (An error has been found on previous versions of these pages, corrections are shown in the PDF document. The highlighted text shows the correction. Details of the error are shown on the attached corrections list).
IR284: Shares and Capital Gains Tax (75K)
IR285: Share reorganisations, company take-overs and Capital Gains Tax (78K)
IR286: Negligible value claims and Income Tax losses for shares you have subscribed for in unlisted trading companies (56K)
IR287: Employee share schemes and Capital Gains Tax (290K)
IR288: Partnerships and Capital Gains Tax (289K)
IR289: Retirement relief and Capital Gains Tax (295K)
IR290: Business asset roll-over relief (287K)
IR292: Land and leases, the valuation of land and Capital Gains Tax (288K)
IR293: Chattels and Capital Gains Tax (278K)
IR294: Trusts and Capital Gains Tax (294K)
IR295: Relief for gifts and similar transactions (316K)
IR296: Debts and Capital Gains Tax (286K)
IR297: Enterprise Investment Scheme and Capital Gains Tax (304K)
IR298: Venture Capital Trusts and Capital Gains Tax (287K)
IR299: Non Resident Trusts & Capital Gains Tax (276K)
IR301: Capital gains on benefits from non-resident and dual resident trusts (289K)
Non Residence etc
- Non-residence - SA109 (53K)
- Notes on
Non-residence - SA109 (Notes) (107K)
Help Sheets
IR300: Nonresidents and investment income (360K)
IR302: Dual residents (313K)
IR303: Nonresident entertainers and sports persons (297K)
IR304: Nonresidents - relief under Double Taxation Agreements (379K)
PARTNERSHIP TAX RETURN
- Partnership Tax Return - SA800 (145K)
- Partnership Statement - SA800(PS) (186K)
- Partnership Extra Trading Pages - SA800(T) (262K)
- Partnership
Tax Return Guide - SA850 (411K)
Help Sheet
IR380: Partnerships: foreign aspects (275K)
- Partnership Land and Property Pages - SA801 (186K)
- Notes
on Partnership Land and Property - SA801(Notes) (222K)
- Partnership Foreign - SA802 (264K)
-
Notes on Partnership Foreign - SA802(Notes) (223K)
- Partnership Chargeable Assets - SA803 (192K)
- Notes
on Partnership Chargeable Assets - SA803(Notes) (207K)
- Partnership Savings and Investments Pages - SA804 (181K)
- Notes on Partnership Savings and Investments - SA804(Notes) (214k)
TRUST & ESTATE TAX RETURN
- Trust & Estate Tax Return - SA900 (220k)
- Trust
& Estate
Tax Return Guide
- SA950
(900k)
Help Sheet - IR391:
Trust &
Estate Tax Return
(273k)
- Tax Calculation
Guide for Trusts & Estates - SA951 (123k) (An error has been
found on previous versions of these pages, corrections are shown in
the PDF document. The highlighted text shows the correction. Details
of the error are shown on the attached
corrections list).
- Trust & Estate Trade Pages - SA901 (205k)
- Notes
on Trust &
Estate Trade
Pages - SA901(Notes)
(232k)
- Trusts and Estate Lloyds's Underwriters Pages - SA901L (250k)
- Notes
on Trusts and
Estate Lloyds's
Underwriters
- SA901L(Notes)
(250k)
- Trust & Estate Partnerships Pages - SA902 (182k)
- Notes
on Trust &
Estate Partnerships
- SA902(Notes)
(214k)
- Trust & Estate Land and Property Pages - SA903 (186k)
- Notes
on Trust &
Estate Land
and Property
Pages - SA903(Notes)
(231k)
- Trust & Estate Foreign Pages - SA904 (216k)
- Notes
on Trust &
Estate Foreign
- SA904(Notes)
(326k)
Help Sheet
IR390: Trusts & estate of deceased persons: tax credit relief for Capital Gains (287k)
- Trust & Estate Capital Gains Pages - SA905 (213k)
- Notes
on Trust &
Estate Capital
Gains - SA905(Notes)
(293k)
- Trust & Estate Non-residence Pages - SA906 (195k)
- Notes
on Trust &
Estate Non-residence
Pages - SA906(Notes)
(205k)
- Trust & Estate Charities Pages - SA907 (183k)
- Notes on Trust & Estate Charities Pages - SA907(Notes) (194k)
NONRESIDENT COMPANIES TAX RETURN
- Nonresident Companies Tax Return - SA700 (211K)
- Nonresident Companies Tax Return Guide - SA750 (250K)
PENSION SCHEMES TAX RETURN
- Tax Return for Trustees of approved self-administered Pension Schemes - SA970 (130K)
- Tax Return Guide for
Trustees of approved self-administered Pension Schemes - SA975 (354K)
- Pension Scheme Tax
Calculation Guide - SA976 (69K)
- Pensions Scheme Tax Return for Trustees: Non-residence - SA971 (40K)
- Notes on Pensions
Schemes Non-residence - SA971 (Notes) (61K)
- Income and capital gains from assets not held for the purpose of the Scheme or where a percentage restriction applies - SA973 (44K)
- Notes on Pension scheme assets not held for the purpose of the Scheme or where a percentage restriction applies - SA973 (Notes) (67K
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