Self Assessment: The Self Assessment Tax Return

Self Assessment is a clearer way of working out and paying tax. It applies to everyone who gets a Tax Return. The vast majority of people do not get a Tax Return and pay all their tax under PAYE.

Further details can be found in the new guidelines for Self Assessment Returns

What will you get through the post each April?

What you receive through the post each April will depend on how you send in your Tax Return.

Wherever possible HMRC wishes to avoid sending a paper return to taxpayers who are unlikely to use it, for example taxpayers:

  • who use the Self Assessment Online;
  • whose agents use a substitute form of the Tax Return;
  • whose agents file online using the Self Assessment Online for Agents - Internet.

If you are a Self Assessment taxpayer and you file your own paper return we will send you three documents each April:

  • Self Assessment Tax Return
    This brings together all the figures we need to calculate and check your tax bill. The main Tax Return covers some types of income, reliefs and allowances. That is all some people will have to complete. Other people may also need supplementary pages covering other types of income, such as income from employment or from self-employment. These pages will be included after the main Tax Return pages to form a single customised Tax Return.
  • Tax Return Guide
    This will help you complete your Tax Return. It has colour-coded explanatory notes for any supplementary pages included in your Tax Return. For example, an employee with a salary, savings and use of a company credit card will have a Tax Return with supplementary pages for employment income, and a Tax Return Guide which has explanatory notes on employment.
  • Tax Calculation Guide
    This will help you calculate your tax bill if you wish. There are separate guides for people with capital gains and certain lump sums and other payments.
    Note: There is no Tax Calculation Guide associated with the Partnership Tax Return.

If you do not have a tax adviser but you file your return online using the Self Assessment Online we will not send you the standard paper Tax Return and Guides. Instead we will send you a Notice to Complete a Tax Return (SA316). These will not be sent where Tax Returns are issued after the main April issue. In such cases a paper Tax Return will always be sent.

If you have a tax adviser who completes the return for you the documents you receive each April will depend on how your adviser sends in your Tax Return:

  • If your adviser files your return using the Self Assessment Online for Agents - Internet or a substitute paper return we will send you a Notice to Complete a Tax Return (SA316)
  • If your adviser sends in the official paper return we will send you the paper Tax Return. We will not send you either the Tax Return Guide or the Tax Calculation Guide.
    Whichever document you receive, you should pass it on to your tax adviser as soon as possible.

Where can you get more information to help you with your Tax Return?

More detailed information is available in the help sheets and leaflets listed in the Tax Return Guide. These, as well as supplementary pages and other Self Assessment forms, are available from:

Self Assessment Orderline
Telephone: 0845 9000 404
Fax: 0845 9000 604
or they can be ordered online from the Online Order form.

If you are calling from abroad:
Telephone: +44 161 930 8331
Fax: +44 161 930 8444

Alternatively these can be viewed or downloaded from the Tax Returns and Notes pages.

For tips on Self Assessment see the page 'Tips on Self Assessment' under additional information and help.

Do you have any comments?

We have tested the Tax Return and guidance extensively with taxpayers to make it as easy to use as possible. If you have any comments on the return or guidance, please let us know, by writing to:

Self Assessment Team
Room 120, Kelsall House
Grange Central
Telford
Shropshire
TF3 4ER

We may not be able to reply to all your comments, but we will take them into account as we improve the Tax Return and guidance for the future.

Thank you for your help.