Tax returns for the self-employed

If you're self-employed, you have to fill in a Self Assessment tax return every year. Each April HM Revenue & Customs (HMRC) will send you a letter telling you to complete a tax return or a paper return if you've sent in a paper tax return before.

You'll be asked for details about profits from your business and other income that you'll have to pay tax on - such as rental income. This is used to work out how much tax and National Insurance contributions you have to pay. You must provide the correct information and get it to HMRC on time.

You must keep records so that you can fill in your tax return fully and accurately. The more detailed records you keep, the easier it will be to answer any questions that HMRC may have.

You may decide to use an accountant, but Self Assessment is designed to be as straightforward as possible so that you can do it yourself.

On this page:

Check that you are self-employed
Registering for Self Assessment
Forms you'll need to fill in if you're self-employed
If you're no longer self-employed
Self Assessment deadlines
Keeping the right records
More useful links

Check that you are self-employed

The tax and National Insurance contributions you'll pay depend on whether you're self-employed or an employee - so it's important to check that you really are self-employed. You're usually self-employed if you can answer 'yes' to the following:

Do you have the final say in how the business is run?
Are you responsible for meeting any losses as well as taking any profits?
Can you hire someone on your own terms to do work for you?
Do you risk your own money?
Do you provide the main items of equipment you need to do your job?
Do you agree to do a job for a fixed price regardless of how long it may take?
Can you decide what work to do, how and when to work and where to provide the services?
Do you regularly work for a number of different people?
Do you have to correct unsatisfactory work in your own time and at your own expense?

You can be self-employed for some of your work, but an employee of another business as well.

There are special rules if:

you work through an agency
you're a company director
you're the secretary of a club or the holder of any other office

Then you'll normally have to pay tax and National Insurance contributions as if you're an employee.

If you're still unsure whether you count as self-employed, follow the links below for more guidance or contact your Tax Office or the HMRC Helpline for the Newly Self-Employed.

Registering for Self Assessment

If you're self-employed you should register with HMRC immediately. If you don't, you may have to pay a penalty. In most cases you can register online. When you register HMRC will set up the right tax and National Insurance records for you and will ask you to complete a return each year.

Registering for Self Assessment and National Insurance

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Forms you'll need to fill in if you're self-employed

Once you're registered with HMRC, they'll send you a letter telling you to file your tax return every year in April. This relates to the previous tax year, from 6 April to the following 5 April.

It's best to complete and send back your tax return online. Online filing is secure and accurate and the software automatically calculates your tax. You also get an immediate acknowledgement when HMRC receives your tax return and faster repayment.

If you usually receive a paper tax return, HMRC will always send you the core pages of the tax return - forms SA100 and SA101. You may also have to fill in some supplementary pages, depending on your circumstances. For example:

If you're self-employed you'll need to complete either page SA103S (if your turnover was below £70,000) or SA103F (if your turnover was £70,000 or more).
If you're self-employed in a business partnership you'll need to complete either page SA104S (for partnerships that only have trading income - and taxed bank and building society interest or alternative finance receipts); or page SA104F (for all other types of partnership income). These forms detail your share of the partnership's profit or loss.
You may need page SA102 if you also work as an employee.

Self Assessment Online - find out more about the benefits and how to register

Completing your tax return - find out more

Go to Self Assessment forms, guidance and supplementary pages

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If you're no longer self-employed

If you're no longer self-employed you'll still need to complete your main tax return and the supplementary self-employment page for the tax year in which your self-employment ended. Enter the date you stopped being self-employed on your self-employment pages - either the SA103S or the SA103F.

Find out more about closing or selling a business

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Self Assessment deadlines

There are four key deadlines for sending in your return and paying any tax due:

31 October - this is the deadline for sending in paper tax returns
31 January - the deadline for sending in your return online
31 January - this is the payment deadline for what you owe for the previous tax year, and the deadline for making your first payment towards the current year's tax bill (called 'a payment on account') if one is due
31 July - the deadline for your second payment on account - if one is due

Penalties and additional charges may apply if you miss these deadlines.

The deadlines for sending in your tax return are only later than the dates above in special cases, for example if you received your tax return late or if you're not allowed to file online. Find out more using the link below.

Tax return and payment deadlines - find out more

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Keeping the right records

You must normally keep your business records for five more years after the normal filing deadline of 31 January. This date applies even if you've sent in a paper tax return.

You may need to keep them for longer if you send your return back late or if HMRC tell you they are checking your tax return.

Keep any information and documents that you may need to help you fill in your tax return or to make a claim - the records you'll need to keep depend on your specific circumstances.

Record keeping for the self-employed - learn more

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