Self Assessment: The Tax Return
2004-05 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. Details are given in the corrections list.
Individual Tax Return
Tax Return
Help Sheets
- IR235: Calculation of Student Loan Repayments on an Income Contingent Student Loan (186K)
- IR310: War Widow's and dependent's pensions (142K)
- IR320: Gains on UK life insurance policies (225K)
- IR325: Other income (173K)
- IR330: Pension payments (226K)
- IR340: Interest eligible for relief on qualifying loans (170K)
- IR341: Enterprise Investment Scheme - Income Tax Relief (163K)
- IR342: Charitable giving (165K)
Tax Calculations
Employment
- Employment Pages - SA101 (59K)
- Notes on Employment - SA101 (Notes) (98K)
- Car and Car Fuel Benefit Calculator
Help Sheets
- IR201: Vouchers, credit cards and tokens (177K)
- IR202: Living accommodation (194K)
- IR203: Car benefits and car fuel benefits (1201K)
- IR204: Lump sums and compensation payments (173K)
- IR205: Foreign Earnings Deduction: Seafarers (191K)
- IR206: Capital allowances for employees and office holders (207K)
- IR207: Non-taxable payments or benefits for employees (178K)
- IR208: Payslips and coding notices (307K)
- IR210: Assets provided for private use (146K)
- IR211: Employment - residence and domicile issues (183K)
- IR212: Tax equalisation (178K)
- IR213: Payments in kind - assets transferred (182K)
Ministers of Religion
Help Sheet
Parliament
Northern Ireland Legislative Assembly
- Northern Ireland Legislative Assembly Pages - SA101MLA (158K)
- Notes on Northern Ireland Legislative Assembly - SA101MLA (Notes) (171K)
Scottish Parliament
National Assembly for Wales
- National Assembly for Wales Pages - SA101WAM (157K)
- Notes on National Assembly for Wales - SA101WAM (Notes) (173K)
Share Schemes
Help Sheets
- IR216: Shares as benefits (202K)
- IR217: Shares acquired: post-acquisition charges (217K)
- IR218: Shares acquired: operation of Pay as You Earn (PAYE) (179K)
- IR219: Shares acquired: from your employment (189K)
Self Employment
Help Sheets
- IR220: More than one business (168K)
- IR222: How to calculate your taxable profits (199K)
- IR223: Rent a Room for traders (156K)
- IR224: Farmers and market gardeners (733K)
- IR227: Losses (167K)
- IR229: Information from your accounts (1098K)
- IR231: Doctors' expenses (153K)
- IR232: Farm stock valuation (192K)
- IR234: Averaging for creators of literary or artistic works (162K)
- IR236: Foster Carers & Adult Placement Carers (112K)
Lloyd's Underwriters
Partnership
- Partnership Pages (Short Version) - SA104 (53K)
- Notes on Partnership (Short) - SA104 (Notes) (90K)
- Partnership Pages (Full Version) - SA104F (61K)
- Notes on Partnership (Full) - SA104F (Notes) (90K)
Land & Property
Help Sheets
- IR250: Capital allowances and balancing charges in a rental business (153K)
- IR251: Agricultural Land (146K)
Foreign
Help Sheets
- IR260: Overlap (169K)
- IR261: Tax credit relief: capital gains (173K)
- IR321: Gains on foreign life insurance policies (230K)
Trusts
Help Sheets
Capital Gains
Help Sheets
- IR276: Incorporation Relief (150K)
- IR277: Trusts with settlor interest: Taper and losses (170K)
- IR278: Temporary Non-residents and Capital Gains Tax (157K)
- IR279: Taper Relief (297K)
- IR280: Rebasing - assets held at 31 March 1982 (156K)
- IR281: Husband and wife, divorce and separation (154K)
- IR282: Death, personal representatives and legatees (160K)
- IR283: Private residence relief (160K)
- IR284: Shares and Capital Gains Tax (179K)
- IR285: Share reorganisations, company take-overs and Capital Gains Tax (168K)
- IR286: Negligible value claims and Income Tax losses for shares you have subscribed for in unlisted trading companies (154K)
- IR287: Employee share schemes and Capital Gains Tax (158K)
- IR288: Partnerships and Capital Gains Tax (158K)
- IR290: Business asset roll-over relief (159K)
- IR292: Land and leases, the valuation of land and Capital Gains Tax (160K)
- IR293: Chattels and Capital Gains Tax (151K)
- IR294: Trusts and Capital Gains Tax (165K)
- IR295: Relief for gifts and similar transactions (181K)
- IR296: Debts and Capital Gains Tax (154K)
- IR297: Enterprise Investment Scheme and Capital Gains Tax (158K)
- IR298: Venture Capital Trusts and Capital Gains Tax (159K)
- IR299: Non Resident Trusts & Capital Gains Tax (149K)
- IR301: Capital gains on benefits from non-resident and dual resident trusts (162K)
Non Residence etc
Help Sheets
- IR300: Nonresidents and investment income (541K)
- IR302: Dual residents (186K)
- IR303: Nonresident entertainers and sports persons (168K)
- IR304: Nonresidents - relief under Double Taxation Agreements (264K)
Partnership Tax Return
- Partnership Tax Return - SA800 (114K)
- Partnership Statement - SA800(PS) (54K)
- Partnership Extra Trading Pages - SA800(TP) (73K)
- Partnership Tax Return Guide - SA850 (2.84MB)
Help Sheets
- IR380: Partnerships: foreign aspects (149K)
- Partnership Land and Property Pages - SA801 (58K)
- Notes on Partnership Land and Property - SA801(Notes) (86K)
- Partnership Foreign - SA802 (67K)
- Notes on Partnership Foreign - SA802(Notes) (87K)
- Partnership Chargeable Assets - SA803 (52K)
- Notes on Partnership Chargeable Assets - SA803(Notes) (70K)
- Partnership Savings and Investments Pages - SA804 (54K)
- Notes on Partnership Savings and Investments - SA804(Notes) (79K)
Trust & Estate Tax Return
Help Sheets
- IR391: Trust & Estate Tax Return (145K)
- Tax Calculation Guide for Trusts & Estates - SA951 (159K)
- Trust & Estate Trade Pages - SA901 (67K)
- Notes on Trust & Estate Trade Pages - SA901(Notes) (95K)
- Trusts and Estate Lloyds's Underwriters Pages - SA901L (70K)
- Notes on Trusts and Estate Lloyds's Underwriters - SA901L(Notes) (116K)
- Trust & Estate Partnerships Pages - SA902 (50K)
- Notes on Trust & Estate Partnerships - SA902(Notes) (82K)
- Trust & Estate Land and Property Pages - SA903 (58K)
- Notes on Trust & Estate Land and Property Pages - SA903(Notes) (93K)
- Trust & Estate Foreign Pages - SA904 (70K)
- Notes on Trust & Estate Foreign - SA904(Notes) (245K)
Help Sheets
- IR390: Trusts & estate of deceased persons: tax credit relief for Capital Gains (157K)
- Trust & Estate Capital Gains Pages - SA905 (77K)
- Notes on Trust & Estate Capital Gains - SA905(Notes) (254K)
- Trust & Estate Non-residence Pages - SA906 (51K)
- Notes on Trust & Estate Non-residence Pages - SA906(Notes) (70K)
- Trust & Estate Charities Pages - SA907 (50K)
- Notes on Trust & Estate Charities Pages - SA907(Notes) (56K)
Non-resident Companies Tax Return
- Non-resident Companies Tax Return - SA700 (83K)
- Non-resident Companies Tax Return Guide - SA750 (119K)
Pension Schemes Tax Return
- Tax Return for Trustees of approved self-administered Pension Schemes - SA970 (68K)
- Tax Return Guide for Trustees of approved self-administered Pension Schemes - SA975 (2999K)
- Pension Scheme Tax Calculation Guide - SA976 (103K)
- Pensions Scheme Tax Return for Trustees: Non-residence - SA971 (153K)
- Notes on Pensions Schemes Non-residence - SA971 (Notes) (162K)
- Income and capital gains from assets not held for the purpose of the Scheme or where a percentage restriction applies - SA973 (143K)
- Notes on Pension scheme assets not held for the purpose of the Scheme or where a percentage restriction applies - SA973 (Notes) (183K)
