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

Loans provided to employees

Loans provided to employeesEmployers sometimes provide their employees with loans, sometimes charging interest and often not, either as part of the reward package or to help the individual meet significant expenditure. For example, it is common to provide loans for the purchase of annual travel

14 Jul 2020 12:11 | Produced by Tolley Read more Read more

Incentives, awards and prizes

Incentives, awards and prizesIntroduction ― incentives, awards and prizesEmployers may use a variety of methods to reward and encourage employees in their work. These are commonly known as incentives, awards or prizes. For the purposes of this note, the term ‘award’ will be used to cover all

14 Jul 2020 11:57 | Produced by Tolley Read more Read more

Winding up a trust ― legal, administrative and compliance issues

Winding up a trust ― legal, administrative and compliance issuesOverviewWhen winding up a trust, there are legal formalities and compliance issues that need to be dealt with, as well as IHT and CGT consequences that flow from the termination. This guidance note considers when and how a trust comes

14 Jul 2020 14:01 | Produced by Tolley Read more Read more