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:
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•ÌýÌýÌýÌý 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,
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Web page updated on 17 Mar 2025 14:25