Short tax returns

Copyright © 2026 LexisNexis
Produced by a Tolley Personal Tax expert
Personal Tax
Guidance

Short tax returns

Copyright © 2026 LexisNexis
Produced by a Tolley Personal Tax expert
Personal Tax
Guidance
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The short tax return was introduced in April 2005 with the aim of reducing the compliance burden for taxpayers with simple tax affairs.

The short tax return (form SA200) is a four-page document that covers the most common sources of income (employment, self-employment, pensions, investment income, UK property) as well as common reliefs (pension contributions, gift aid, personal allowances). Capital gains and losses are reported on the usual capital gains summary supplementary pages and submitted with the short tax return.

There is no facility on the short return to calculate the tax due, although a simple guide is included for taxpayers who want to make a rough calculation of the tax due.

It is not possible for a taxpayer (or the agent) to self-select a short tax return. This form is not available online, nor can it be ordered from the helpline. Therefore, it is not possible to provide a link to the short return within this guidance note. However, the short tax return guide is available online.

Who might receive a short tax return?

HMRC

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  • 06 Aug 2025 18:30

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