Self Assessment:  The Tax Return

 

2003-04 forms and notes

You are now able to complete and send back your current years' Tax Return online. Self Assessment Online provides a range of services which are simple to use, secure and accurate. Sending your Tax Return online offers automatic calculations of tax, immediate acknowledgement of receipt and if we owe you money, a faster repayment than if your return is sent on paper.

Alternatively the Tax Return forms, notes and help sheets are available to view or download.

All these forms are in Portable Document Format (PDF). To save a document to your hard drive:

• PC users - right-click on the link, and then select the save option.
• Apple Mac users - point to the link and hold down the mouse button, and then select the save option.

Tip: To find a particular document select Edit then Find from the browser's menu.

Please select the appropriate Tax return.

• Individual Tax Return
• Partnership Tax Return
• Trust and Estate Tax Return
• Non-Resident CompaniesTax Return
• Pension Schemes Tax return
  

We have found a few errors in the guidance, and we have also made some changes following the Budget. Details are given in the corrections list.

Individual Tax Return

Tax Return

• Tax return - SA100 (97K)
  (An error has been found on these pages, corrections are shown in the PDF document. The highlighted text shows the correction. Details of the error are shown on the attached corrections list)
• Tax return guide - SA150 (4.07 meg) (An error has been found on these pages, corrections are shown in the PDF document. The highlighted text shows the correction. Details of the error are shown on the attached corrections list)
  

Help Sheets

• IR235: Calculation of Student Loan Repayments on an Income Contingent Student Loan (70K)
• IR310: War Widow's and dependant's pensions (37K)
• IR320: Gains on UK life insurance policies (76K) (An error has been found on these pages, corrections are shown in the PDF document. The highlighted text shows the correction. Details of the error are shown on the attached corrections list)
• IR325: Other taxable income (46K)
• IR330: Pension payments (111K)
• IR340: Interest eligible for relief on qualifying loans (35K)
• IR341: Enterprise Investment Scheme - Income Tax Relief (53K)
• IR342: Charitable giving (52K)

Tax Calculations

• Tax Calculation Guide - SA151W (108K)
• Comprehensive Tax Calculation Guide - SA151C (148K)

Employment

• Employment Pages - SA101 (52K)
• Notes on Employment - SA101 (Notes) (96K)
• Car and Car Fuel Benefit Calculator
  

Help Sheets

• IR201: Vouchers, credit cards and tokens (49K)
• IR202: Living accommodation (62K)
• IR203: Car benefits and car fuel benefits (102K)
• IR204: Lump sums and compensation payments (73K)
• IR205: Foreign Earnings Deduction: Seafarers (57K)
• IR206: Capital allowances for employees and office holders (81K)
• IR207: Non-taxable payments or benefits for employees (62K)
• IR208: Payslips and coding notices (119K)
• IR210: Assets provided for private use (38K)
• IR211: Employment - residence and domicile issues (60K)
• IR212: Tax equalisation (52K)
• IR213: Payments in kind - assets transferred (39K)

Ministers of Religion

• Ministers of Religion - SA101M (46K)
• Notes for Ministers of Religion - SA101M (Notes) (81K)
  

Help Sheet

• IR214: Service benefits connected with job-related living accommodation (84K)

Parliament

• Parliament Pages - SA101MP (51K)
• Parliament Notes - SA101MP (Notes) (74K)

Northern Ireland Legislative Assembly

• Northern Ireland Legislative Assembly Pages - SA101MLA (44K)
• Notes on Northern Ireland Legislative Assembly - SA101MLA (Notes) (71K)

Scottish Parliament

• Scottish Parliament Pages - SA101MSP (44K)
• Scottish Parliament Notes - SA101MSP (Notes) (71K)

National Assembly for Wales

• National Assembly for Wales Pages - SA101WAM (45K)
• Notes on National Assembly for Wales - SA101WAM (Notes) (74K)

Share Schemes

• Share Schemes (SA102) (47K)
• Notes on Share Schemes - SA102 (Notes) (103K)
  

Help Sheets

• IR216: Shares as benefits (59K)

• IR217: Shares acquired: post-acquisition charges (102K)
• IR218: Employees’ Shares: Operation of Pay as You Earn (PAYE) and National Insurance Contributions (NICs) (54K)
• IR219: Shares acquired from your employment (54K)

Self Employment

• Self-employment - SA103 (68K)
• Notes on Self-employment - SA103 (Notes) (122K)
  

Help Sheets

• IR220: More than one business (62K)
• IR222: How to calculate your taxable profits (90K)
• IR223: Rent a Room for traders (56K)
• IR224: Farmers and market gardeners (93K)
• IR227: Losses (55K)
• IR229: Information from your accounts (96K)
• IR231: Doctors' expenses (54K)
• IR232: Farm stock valuation (57K)
• IR233: The 'true and fair view’ for professions and the 'adjustment' on withdrawal of cash basis (84K)
• IR234: Averaging for creators of literary or artistic works (49K)
• IR236: Foster Carers & Adult Placement Carers (62K)

Lloyd's Underwriters

• Lloyd's Underwriters Pages: Income from membership of Lloyd’s - SA103L (62K)
• Notes on Lloyd's Underwriters - SA103L (Notes) (144K) (An error has been found on these pages, corrections are shown in the PDF document. The highlighted text shows the correction. Details of the error are shown on the attached corrections list)

Partnership

• Partnership Pages (Short) - SA104 (41K)
• Notes on Partnership (Short version) - SA104 (Notes) (76K)
• Partnership Pages (Full) - SA104F (55K)
• Notes on Partnership (Full Version) - SA104F (Notes) (87K)

Land & Property

• Land & Property Pages - SA105 (54K)
• Notes on Land & Property - SA105 (Notes) (87K)
  

Help Sheets

• IR250: Capital allowances and balancing charges in a rental business (52K)
• IR251: Agricultural Land (43K)

Foreign

• Foreign Pages - SA106 (76K)
• Notes on foreign - SA106 (Notes) (203K) (An error has been found on these pages, corrections are shown in the PDF document. The highlighted text shows the correction. Details of the error are shown on the attached corrections list)
  

Help Sheets

• IR260: Overlap (58K)
• IR261: Foreign Tax credit relief: capital gains (60K)
• IR321: Gains on foreign life insurance policies (85K) (An error has been found on these pages, corrections are shown in the PDF document. The highlighted text shows the correction. Details of the error are shown on the attached corrections list)

Trusts

• Trusts etc. Pages - SA107 (34K)
• Notes on Trusts etc. - SA107 (Notes) (59K)

Help Sheets

• IR270: Trusts and settlements - income treated as the settlor's (61K)

Capital Gains

• Capital gains - SA108 (81K)
• Notes on Capital gains - SA108 (Notes) (189K)
  

Help Sheets

• IR276: Incorporation Relief (48K)
• IR277: Trusts with settlor interest: Taper and losses (59K)
• IR278: Temporary Non-residents and Capital Gains Tax (56K)
• IR279: Taper Relief (102K)
• IR280: Rebasing - assets held at 31 March 1982 (58K)
• IR281: Husband and wife, divorce and separation (53K)
• IR282: Death, personal representatives and legatees (61K)
• IR283: Private residence relief (60K)
• IR284: Shares and Capital Gains Tax (83K)
• IR285: Share reorganisations, company take-overs and Capital Gains Tax (74K)
• IR286: Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies (55K)
• IR287: Employee share schemes and Capital Gains Tax (59K)
• IR288: Partnerships and Capital Gains Tax (59K)
• IR290: Business asset roll-over relief (60K)
• IR292: Land and leases, the valuation of land and Capital Gains Tax (59K)
• IR293: Chattels and Capital Gains Tax (51K)
• IR294: Trusts and Capital Gains Tax (67K)
• IR295: Relief for gifts and similar transactions (75K)
• IR296: Debts and Capital Gains Tax (53K)
• IR297: Enterprise Investment Scheme and Capital Gains Tax (59K)
• IR298: Venture Capital Trusts and Capital Gains Tax (44K) (An error has been found on these pages, corrections are shown in the PDF document. The highlighted text shows the correction. Details of the error are shown on the attached corrections list)
• IR299: Non-Resident Trusts and Capital Gains Tax (47K)
• IR301: Calculation of the increase in Tax charge on Capital Gains from non-resident, dual resident and immigrating trusts (55K)

Non-Residence

• Non-residence - SA109 (50K)
• Notes on Non-residence - SA109 (Notes) (106K)
  

Help Sheets

• IR300: Non-residents and investment income (120K)
• IR302: Dual residents (62K) (An error has been found on these pages, corrections are shown in the PDF document. The highlighted text shows the correction. Details of the error are shown on the attached corrections list)
• IR303: Non-resident entertainers and sports persons (70K)
• IR304: Non-residents - relief under Double Taxation Agreements (121K) (An error has been found on these pages, corrections are shown in the PDF document. The highlighted text shows the correction. Details of the error are shown on the attached corrections list)

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Partnership Tax Return

• Partnership Tax Return - SA800 (76K) (An error has been found on these pages, corrections are shown in the PDF document. The highlighted text shows the correction. Details of the error are shown on the attached corrections list)
• Partnership Statement - SA800(PS) (52K)
• Partnership Trading and Professional Income (Extra Pages) - SA800(TP) (67K)

  Partnership Tax Return Guide - SA850 (367K) (An error has been found on these pages, corrections are shown in the PDF document. The highlighted text shows the correction. Details of the error are shown on the attached corrections list)

Help Sheet

• IR380: Partnerships: foreign aspects (40K)
• Partnership Land and Property Pages - SA801 (47K)
• Notes on Partnership Land and Property - SA801(Notes) (82K)
• Partnership Foreign - SA802 (62K)
• Notes on Partnership Foreign - SA802(Notes) (84K)
• Partnership Disposal of Chargeable Assets - SA803 (42K)
• Notes on Partnership Disposal of Chargeable Assets - SA803(Notes) (67K)
• Partnership Savings, Investments and other Income Pages - SA804 (45K)
• Notes on Partnership Savings, Investments and other Income - SA804(Notes) (53K) (An error has been found on these pages, corrections are shown in the PDF document. The highlighted text shows the correction. Details of the error are shown on the attached corrections list)

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Trust and Estate Tax Return

• Trust and Estate Tax Return - SA900 (153K)

  Trust and Estate Tax Return Guide - SA950 (3.07MB) (An error has been found on these pages, corrections are shown in the PDF document. The highlighted text shows the correction. Details of the error are shown on the attached corrections list)

Help Sheets

• IR391: Trusts and Relevant Benefits (37K)
• Trust and Estate Tax Calculation Guide - SA951 (99K)
• Trust and Estate Trade Pages - SA901 (63K)
• Notes on Trust and Estate Trade Pages - SA901(Notes) (92K)
• Trusts and Estate Lloyd's Underwriters Pages: Income from membership of Lloyd’s - SA901L (62K)
• Notes on Trusts and Estate Lloyd's Underwriters - SA901L(Notes) (86K)(An error has been found on these pages, corrections are shown in the PDF document. The highlighted text shows the correction. Details of the error are shown on the attached corrections list)
• Trust and Estate Partnership Pages - SA902 (40K)
• Notes on Trust and Estate Partnership - SA902(Notes) (86K)
• Trust and Estate Land and Property Pages - SA903 (46K)
• Notes on Trust and Estate Land and Property - SA903(Notes) (90K)
• Trust and Estate Foreign Pages - SA904 (66K)

  Notes on Trust and Estate Foreign - SA904(Notes) (176K)

Help Sheet

• IR390: Trusts and estates of deceased persons: Foreign tax credit relief for Capital Gains (58K)
• Trust and Estate Capital Gains Pages - SA905 (79K)
• Notes on Trust and Estate Capital Gains - SA905(Notes) (167K)
• Trust and Estate Non-residence Pages - SA906 (40K)
• Notes on Trust and Estate Non-residence - SA906(Notes) (68K)
• Trust and Estate Charities Pages - SA907 (46K)
• Notes on Trust and Estate Charities - SA907(Notes) (52K)

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Non-resident Company Tax Return

• Tax Return for a Non-resident Company liable to Income Tax- SA700 (84K)
• Non-resident Company Tax Return Guide - SA750 (128K)

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Pension Schemes Tax Return

• Tax Return for Trustees of approved self-administered Pension Schemes - SA970 (102K)
• Tax Return Guide for Trustees of approved self-administered Pension Schemes - SA975 (919K)
• Pension Scheme Tax Calculation Guide - SA976 (66K)
• Pensions Scheme Tax Return for Trustees: Non-residence - SA971 (38K)
• Notes on Pensions Scheme Non-residence - SA971 (Notes) (59K)
• Income and capital gains from assets not held for the purposes of the Scheme or where a percentage restriction applies - SA973 (49K)
• Notes on Pension scheme assets not held for the purposes of the Scheme or where a percentage restriction applies - SA973 (Notes) (90K)

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