Forms
| Form | Description |
|---|---|
| SA100 | Main Self Assessment tax return for an individual |
| SA101 | Additional information for less common income, deductions and reliefs |
| SA102 | Employment |
| SA103 | Self-employment |
| SA104 | Partnership |
| SA105 | UK property |
| SA106 | Foreign |
| SA108 | Capital Gains Tax |
| SA109 | Residence and foreign income and gains |
| SA110 | Tax calculation summary for paper returns |
SA100 main return
- Purpose: lets HMRC calculate Income Tax, CGT and National Insurance, and covers student loans, Child Benefit charges and Marriage Allowance.
- Deadlines: paper by 31 October 2027, online by 31 January 2028 (or three months after the notice date if later). The balance and first payment on account are due 31 January 2028, and the second on 31 July 2028.
- Requirements: UTR, National Insurance number and income records. Register for Self Assessment by 5 October after the tax year ends.
SA101 additional information
Covers gilt interest, life insurance gains, share scheme income, redundancy payments above the exemption, foreign earnings, VCT and EIS relief, and annual payments. Same deadlines as the main return.
SA110 tax calculation summary
Lets a paper filer calculate their own liability. Paper returns received by 31 October 2027 can be calculated by HMRC, and online returns are calculated automatically.
FAQs
Frequently asked questions
Which form is the main Self Assessment return?
The SA100, which also tells you which supplementary pages you need.
When do I need the SA101?
For less common income, deductions or reliefs, such as gilt interest, share scheme income or EIS and VCT relief.
Who calculates the tax on a paper return?
HMRC, if the return arrives by 31 October 2027. You can also use the SA110 yourself.