Short tax returns

Produced by a Tolley Personal Tax expert
Personal Tax
Guidance

Short tax returns

Produced by a Tolley Personal Tax expert
Personal Tax
Guidance
imgtext

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 short form covering 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.

It is not possible for a taxpayer (or the agent) to self-select a short tax return. The form cannot be downloaded from the GOV.UK website and is issued only where HMRC sends it to the taxpayer. Therefore it is not possible to provide a link to the short return within this guidance note. However, the short tax return guide (SA211) is available online.

Who might receive a short tax return?

HMRC

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™
Powered by Tolley+
  • 17 Aug 2026 11:10

Popular Articles

Class 1 v Class 1A

Class 1 v Class 1AClass 1 and Class 1AClass 1 and Class 1A are the categories of NIC that can be charged on expenses reimbursed and benefits provided to employees. These classes are mutually exclusive. A benefit cannot be subject to both Class 1 and Class 1A NIC. Three requirements must be met

Read more Read more

Self assessment ― estimates and provisional figures

Self assessment ― estimates and provisional figuresIf the taxpayer does not have sufficient information to enable them to complete the tax return in the time allowed, they should include either a best estimate or a provisional figure. The taxpayer should not either leave a box blank or enter

14 Jul 2020 13:37 | Produced by Tolley Read more Read more

Parking provision and expenses

Parking provision and expensesCar parking facilities at or near to the employee’s workplaceThere is an exemption from tax and NIC where an employer provides parking, or pays for or reimburses an employee for the costs associated with car parking at or near the place of work; there are no reporting

14 Jul 2020 11:09 | Produced by Tolley Read more Read more