Self Assessment: the Tax Return 2007/08
2007-08 forms, notes and helpsheets
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.
From 6th April 2008, it will be possible to amend a 2007/8 return online using either third party software or the HMRC Self Assessment Online application.
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
- Short Tax Return
- Partnership Tax Return
- Trust and Estate Tax Return
- Non Resident CompaniesTax Return
- Trustees of Registered Pension Schemes Tax return
A few errors have been found in parts of the Tax Return and guidance. A list of these corrections and supplementary information is available (Last updated 18 September 2008).
There have been some changes
to the 2007-08 SA Tax Returns guide for tax practitioners as a result
of the redesign of the SA Main Tax Return and associated guidance.
Individual Tax Return
Tax Return
- Tax return (issued before 1 August 2008) - SA100 (PDF 109K)
- Tax return (issued after 31 July 2008) - SA100 (PDF 114K)
- How to fill in your Tax return - SA150 (181K)
Helpsheets
- HS310: War Widow's and dependent's pensions (PDF 41K)
- HS347: Personal term assurance contributions to a registered pension scheme (PDF 59K)
Giving your tax repayment to charity
Additional information
- Additional information Supplementary pages – SA101 (PDF 89K)
- Notes on Additional information SA101 (Notes) (PDF 173K)
Help sheets
- HS237 - Community Investment Tax Relief –Relief for Individuals (PDF 48K)
- HS320: Gains on UK life insurance policies (PDF 99K)
- HS325: Other income (PDF 48K)
- HS340: Interest and alternative finance payments eligible for relief on qualifying loans and alternative finance arrangements (PDF 43K)
- HS341: Enterprise Investment Scheme - Income Tax Relief (PDF48K)
- HS342: Charitable giving (PDF 49K)
- HS343: Accrued Income Scheme (PDF 74K)
- HS344: Exempt employers contributions to an overseas pension scheme (PDF 50K)
- HS345: Pensions – Tax charges on any excess over the Lifetime Allowance and the Annual Allowance, and on unauthorised payments (PDF 85K)
- HS346: Pension savings tax charges - guidance for members of overseas pension schemes that are not UK registered pension schemes (PDF 95K)
Employment
- Employment Supplementary Pages - SA102 (PDF 86K)
- Notes on Employment - SA102 (Notes) (PDF 86K)
- Car and Car Fuel Benefit Calculator
Help sheets
- HS201: Vouchers, credit cards and tokens (PDF 59K)
- HS202: Living accommodation (PDF 63K)
- HS203: Car benefits and car fuel benefits (PDF 83K)
- HS205: Seafarers’ Earnings Deduction (PDF 70K)
- HS206: Capital allowances for employees and office holders (PDF 85K)
- HS207: Non-taxable payments or benefits for employees (PDF 125K)
- HS208: Payslips and coding notices (PDF 96K)
- HS210: Assets provided for private use (PDF 60K)
- HS211: Employment - residence and domicile issues (PDF 81K)
- HS212: Tax equalisation (PDF 82K)
- HS213: Payments in kind - assets transferred (PDF 51K)
Ministers of religion
- Ministers of Religion Supplementary Pages - SA102M (PDF 75K)
- Notes for Ministers of Religion - SA102M (Notes) (PDF 87K)
Parliament
Northern Ireland Legislative Assembly
- Northern Ireland Legislative Assembly Supplementary Pages - SA102MLA (PDF 54K)
- Notes on Northern Ireland Legislative Assembly - SA102MLA (Notes) (PDF 106K)
Scottish Parliament
- Scottish Parliament Supplementary Pages - SA102MSP (PDF 58K)
- Scottish Parliament Notes - SA102MSP (Notes) (PDF 61K)
National Assembly for Wales
- National Assembly for Wales Pages - SA102WAM (PDF 59K)
- Notes on National Assembly for Wales - SA102WAM (Notes) (PDF 110K)
Self Employment
- Self-employment short version Supplementary Pages - SA103S (PDF 98K)
- Notes on Self-employment - SA103S (Notes) (PDF 105K)
- Self-employment full version Supplementary Pages - SA103F (PDF 108K)
- Notes on Self-employment - SA103F (Notes) (PDF 119K)
Help sheets
- HS220: More than one business (PDF 102K)
- HS222: How to calculate your taxable profits (PDF 115K)
- HS224: Farmers and market gardeners (PDF 84K)
- HS227: Losses (PDF 74K)
- HS229: Information from your accounts (PDF 82K)
- HS232: Farm stock valuation (PDF 80K)
- HS234: Averaging for creators of literary or artistic works (PDF 68K)
- HS236: Foster Carers & Adult Placement Carers (PDF 79K)
- HS238: Revenue Recognition in Service Contracts - UITF 40 (PDF 72K)
Lloyd's underwriters
Help sheets
Partnership
- Partnership Supplementary Pages (Short Version) - SA104 (PDF 66K)
- Notes on Partnership (Short) - SA104 (Notes) (PDF 88K)
- Partnership Supplementary Pages (Full Version) - SA104F (PDF 94K)
- Notes on Partnership (Full) - SA104F (Notes) (PDF 115K)
UK property
Help sheets
- HS250: Capital allowances and balancing charges in a rental business (PDF 61K)
- HS251: Agricultural Land (PDF 54K)
Foreign
Help sheets
- HS260: Overlap (PDF 59K)
- HS261: Foreign Tax credit relief: capital gains (PDF 63K)
- HS262: Income and benefits from transfer of assets abroad or from Non-Resident Trusts (PDF 67K)
- HS263: Calculating foreign tax credit relief (PDF 67K)
- HS321: Gains on foreign life insurance policies (PDF 135K)
Trusts etc
Help sheets
Capital Gains Summary
- Capital gains Supplementary Pages - SA108 (PDF 58K)
- Notes on Capital gains - SA108 (Notes) (PDF 127K)
Help sheets
- HS276: Incorporation Relief (PDF 66K)
- HS277: Trusts with settlor interest and trusts for the vulnerable: Taper and losses (PDF 57K)
- HS278: Temporary Non-residents and Capital Gains Tax (PDF 69K)
- HS279: Taper Relief (PDF 100K)
- HS280: Rebasing - assets held at 31 March 1982 (PDF 70K)
- HS281: husband and wife, civil partners, divorce, dissolution and separation (PDF 63K)
- HS282: Death, personal representatives and legatees (PDF 82K)
- HS283: Private residence relief (PDF 84K)
- HS284: Shares and Capital Gains Tax (PDF 74K)
- HS285: Share reorganisations, company take-overs and Capital Gains Tax (PDF 91K)
- HS286: Negligible value claims and Income Tax losses for shares you have subscribed for in qualifying trading companies (PDF 74K)
- HS287: Employee share and security schemes and Capital Gains Tax (PDF 66K)
- HS288: Partnerships and Capital Gains Tax (PDF 70K)
- HS290: Business asset roll-over relief (PDF 89K)
- HS292: Land and leases, the valuation of land and Capital Gains Tax (PDF 103K)
- HS293: Chattels and Capital Gains Tax (PDF 71K)
- HS294: Trusts and Capital Gains Tax (PDF 80K)
- HS295: Relief for gifts and similar transactions (PDF 75K)
- HS296: Debts and Capital Gains Tax (PDF 54K)
- HS297: Enterprise Investment Scheme and Capital Gains Tax (PDF 67K)
- HS298: Venture Capital Trusts and Capital Gains Tax (PDF 55K)
- HS299: Non Resident Trusts & Capital Gains Tax (PDF 94K)
- HS301: Calculation of the increase in tax charge on capital gains from non-resident, dual resident and immigrating trusts (PDF 67K)
Non residence etc
- Non-residence Supplementary Pages - SA109 (PDF 57K)
- Notes on Non-residence - SA109 (Notes) (PDF 140K)
Help sheets
- HS300: Non-residents and investment income (PDF 67K)
- HS302: Dual residents (PDF 94K)
- HS303: Non-resident entertainers and sports persons (PDF 671K)
- HS304: Non-residents - relief under Double Taxation Agreements (PDF 87K)
Tax calculation summary
Short Tax Return
The SA200 is not available because the form is only issued by HMRC in specific circumstances
- How to fill in your Short Tax return - SA210 (PDF 171K)
- Short Tax return: capital gains summary – SA200CG (PDF 91K)
- Notes for the Short Tax Return Capital Gains Summary – SA200CG (Notes) (PDF 147K)
Partnership Tax Return
- Partnership Tax Return - SA800 (PDF 271K)
- Partnership Statement - SA800(PS) (PDF 82K)
- Partnership Extra Trading supplementary pages - SA800(TP) (PDF 94K)
- Partnership UK Property supplementary pages - SA801 (PDF 78K)
- Partnership Foreign supplementary pages - SA802 (PDF 85K)
- Partnership Chargeable Assets supplementary pages - SA803 (PDF 72K)
- Partnership Savings and Investments supplementary pages - SA804 (PDF 47K)
Notes
- Partnership Tax Return guide - SA850 (PDF 484K)
- Notes on Partnership UK Property - SA801(Notes) (PDF 111K)
- Notes on Partnership Foreign - SA802(Notes) (PDF 111K)
- Notes on Partnership Chargeable Assets - SA803(Notes) (PDF 86K)
- Notes on Partnership Savings and Investments - SA804(Notes) (PDF 101K)
Help sheets
Trust & Estate Tax Return
- Trust & Estate Tax Return - SA900 (PDF 209K)
- Trust & Estate Tax Return Guide - SA950 (PDF 849K)
- Tax Calculation Guide for Trusts & Estates - SA951 (PDF 123K)
- Trust & Estate Trade Supplementary Pages - SA901 (PDF 100K)
- Trusts and Estate Lloyds's Underwriters Supplementary Pages - SA901L (PDF 103K)
- Trust & Estate Partnerships Supplementary Pages - SA902 (PDF 52K)
- Trust & Estate UK Property Supplementary Pages - SA903 (PDF 80K)
- Trust & Estate Foreign Supplementary Pages - SA904 (PDF 77K)
- Trust & Estate Capital Gains Supplementary Pages - SA905 (PDF 110K)
- Trust & Estate Non-residence Supplementary Pages - SA906 (PDF 82K)
- Trust & Estate Charities Supplementary Pages - SA907 (PDF 67K)
- Estate Pension Charges etc - SA923 (PDF 52K)
Notes
- Notes on Trust & Estate Trade - SA901(Notes) (PDF 128K)
- Notes on Trusts and Estate Lloyds's Underwriters - SA901L(Notes) (PDF 152K)
- Notes on Trust & Estate Partnerships - SA902(Notes) (PDF 111K)
- Notes on Trust & Estate UK Property - SA903(Notes) (PDF 125K)
- Notes on Trust & Estate Foreign - SA904(Notes) (PDF 244K)
- Notes on Trust & Estate Capital Gains - SA905(Notes) (PDF 195K)
- Notes on Trust & Estate Non-residence - SA906(Notes) (PDF 96K)
- Notes on Trust & Estate Charities - SA907(Notes) (PDF 87K)
- Notes on Estate Pension Charges etc - SA923(Notes) (PDF 92K)
Help sheets
- HS390: Trusts & estate of deceased persons: tax credit relief for Capital Gains (PDF 92K)
- HS392: Trust Management Expenses (TMEs) (PDF 89K)
Tax Return for a non-resident Company liable to Income Tax
- Non-resident Companies Tax Return - SA700 (PDF 130K)
- Non-resident Companies Tax Return Guide - SA750 (PDF 129K)
