Commentary

E1.211 Form of self assessment return—individuals

Personal and employment tax

E1.211 Form of self assessment return—individuals

E1.211 Form of self assessment return—individuals

The self assessment tax return is in several parts. Taxpayers who are required to complete a self assessment tax return receive a formal notice to file from HMRC under TMA 1970, s 8. See E1.210.

From April 2020 onwards, individuals who have filed paper returns in the past no longer automatically receive a paper return with their notice to file a return. This is to encourage them to take advantage of the online service and cut unnecessary use of paper. If such individuals still wish to file on paper they can print a blank version of the return or call HMRC to request one.1

The tax return comprises the main tax return (SA100), see below, plus supplementary pages that should be completed depending on the individual's circumstances:

  1.  

    •     additional information supplementary pages (SA101)—which are used to report income from gilts, deeply discounted securities, gains from life insurance policies, stock dividends, post-cessation business income, share scheme income, royalty income, claim various income tax reliefs (including loss relief against general income), claim married couple's allowance, report pension income tax charges and disguised remuneration and report the use of tax avoidance schemes

  2.  

    •     employment supplementary pages (SA102)—which are used to report salary, bonuses, tips, expenses and benefits from employment. There are separate employment supplementary pages for Ministers of Religion (SA102M), Members of Parliament (SA102MP), Members of the Northern Ireland Legislative Assembly (SA102MLA), Members of the Scottish Parliament (SA102MSP) and Membership of the National Assembly

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