Changes to the 2007-08 Self Assessment (SA) Tax Returns guide

There have been some changes to the SA Tax Returns guide (or ‘Big Book’) for 2007-08 as a result of the redesign of the SA Main Tax Return and associated guidance.

The Tax Return Guide, notes to all the supplementary pages and help sheets have been rewritten to make them easier to understand for unrepresented customers. They have also been printed in a larger, more readable font with a wider side margin and single column of text, rather than the relatively small text arranged in two columns found in previous editions. As a result, the new simplified guidance has increased in length, despite some editing of the text due to simplification.

For 2007-08, the guide no longer contains all the help sheets (which are now prefixed with ‘HS’). There are several reasons for this:

  • if we had followed last year’s format it would not have been possible to include the individual tax returns (main and short), notes and all the individual help sheets in a single printed volume because of the overall increase in size
  • all of the help sheets are available to view and to download or print from the HM Revenue & Customs (HMRC) website
  • the increased use of online filing means that there is now a greater use of electronic rather than paper formats
  • many help sheets are used only for some particular situations so do not need to be referred to frequently
  • splitting up the guide and producing multiple volumes would not have been as cost effective as a single volume
  • by not including the help sheets, the length of the guide can be reduced which uses less paper is more environmentally friendly

All the helpsheets, as well as the return forms and notes are available on the 2007-08 SA Tax Return forms, notes and help sheets webpage.


The SA Partnership Tax Return guide and the Trust and Estate Tax Return guide are no longer available as separate volumes. The contents of those guides (the returns, notes and calculation guides) have been incorporated into the back of the SA Tax Returns guide.

As for 2006-07, the SA Tax Returns guide also contains the Short Tax Return (SA200) and its guide. For 2007-08, it also contains the Capital Gains Summary supplementary page (SA200CG).