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

Tax on UK resident beneficiaries of non-resident trusts ― overview

Tax on UK resident beneficiaries of non-resident trusts ― overviewIntroductionUK resident beneficiaries of non-resident trusts are subject to UK tax on payments or benefits received from the trust. They are liable for income tax on income distributions from the trust and they may also be liable to

14 Jul 2020 13:47 | Produced by Tolley Read more Read more

Qualifying charitable donations

Qualifying charitable donationsCompanies can obtain corporation tax relief for qualifying payments or certain transfers of assets to charity under the qualifying charitable donations regime. Definition of qualifying charitable donationThe definition of ‘qualifying charitable donations’

14 Jul 2020 13:03 | Produced by Tolley Read more Read more

Terminal trading loss relief

Terminal trading loss reliefTerminal loss relief for trade losses in the final 12 monthsTrading losses incurred by a company in the final 12 months leading up to the discontinuance of trade may be carried back for up to three years from the period beginning immediately before that 12-month period.

14 Jul 2020 13:49 | Produced by Tolley Read more Read more