References and sign-in
Employment and pensions
Self-employment
Property
Savings, investments and gains
Reliefs and charges
Who needs to file
HMRC requires a return if, in the last tax year, you were a sole trader earning over £1,000, a partner in a partnership, owed Capital Gains Tax, or owed the High Income Child Benefit Charge and weren't paying it through PAYE. Untaxed income such as rent, tips, savings interest or dividends may also mean you need to file.
If you haven't filed before, register by 5 October after the end of the tax year.
Keep the records afterwards
You don't send these documents with your return, but HMRC can ask to see them. Keep them for at least five years after the 31 January deadline for the tax year.
Related
What else will you need?
- SA100SA100 tax returnThe SA100 is HMRC's main Self Assessment tax return.
- Where to find itFind your UTRYour Unique Taxpayer Reference (UTR) is a 10-digit number HMRC gives you when you register for Self Assessment or set up a limited company.
- Where to find itFind your P60A P60 summarises the pay you received and the tax deducted in a tax year, from 6 April to 5 April.
- SA103SA103 self-employment pagesSA103 is the self-employment section of the Self Assessment return.
Rather we did it?
Countify can handle this for you, for a fixed fee agreed upfront.
Questions
Frequently asked questions.
Do I send these documents to HMRC?
No. You use them to fill in the return and keep them in case HMRC asks to check your figures.
What if I've lost a P60?
Ask your employer for a copy. If they can't provide one, the same figures are in your personal tax account and the HMRC app.
What if some figures aren't available by the deadline?
HMRC lets you use estimated or provisional figures where actual figures aren't available, as long as you say so on the return. Provisional figures must be replaced with the real ones later.
Checked against GOV.UK on · Reviewed by Kamran Ishaq FCCA, Founder & CEO, on .
Sources: Self Assessment: who must send a tax return (opens in a new tab) (HM Revenue & Customs); Self Assessment deadlines (opens in a new tab) (HM Revenue & Customs); Business records if you're self-employed: what records to keep (opens in a new tab) (HM Revenue & Customs); Business records if you're self-employed: how long to keep them (opens in a new tab) (HM Revenue & Customs); Your P45, P60 and P11D forms: P60 (opens in a new tab) (HM Revenue & Customs).