Self Assessment:  The Tax Return

 

2000-01 forms and notes

All these forms are in Portable Document Format (PDF).

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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
  

Important Note: Click here to see a list of late changes and errors found (58K). (The list was updated in June 2001.). This list is in PDF format.

 INDIVIDUAL TAX RETURN

Tax Return

• Tax return - SA100 (161K)
• Tax return guide - SA150 (765K) ) - Net Relevant Earnings (NRE) section Page 18. The guide says, "NRE are your self-employed profits as a sole trader (box 3.88 on the Self-employment Pages). This should read "NRE are your self-employed profits as a sole trader (box 3.92 on the Self-employment Pages).
  

  Helpsheets
  IR310: War Widow's and dependant's pensions (39K)
  IR320: Gains on UK life insurance policies (80K)
  IR325: Other income (48K)
  IR330: Pension payments (118K)
  IR340: Interest eligible for relief on qualifying loans (37K)
  IR341: Enterprise Investment Scheme - Income Tax Relief (55K)
  IR342: Charitable giving (50K)

Tax Calculations

• Tax Calculation Guide - SA151W (108K) - Please refer to list of late changes and errors found
• Comprehensive Tax Calculation Guide - SA151C (192K) - Please refer to list of late changes and errors found

Employment

• Employment Pages - SA101 (70K)
• Notes on Employment - SA101 (Notes) (127K)

  Helpsheets
  IR201: Vouchers, credit cards and tokens (54K)
  IR202: Living accommodation (64K)
  IR203: Car benefits and car fuel benefits (86K) - Please refer to list of late changes and errors found
  IR204: Lump sums and compensation payments (69K)
  IR205: Foreign Earnings Deduction: Seafarers (59K)
  IR206: Capital allowances for employees and office holders (89K)
  IR207: Non-taxable payments or benefits for employees (64K)
  IR208: Payslips and coding notices (304K) - Page 3 - there is an error in the shaded note box to item 8 on the P45. References to item 7 need amending to item 8 and references to item 6 need amending to item 7. The corrections are shown in the PDF document. The highlighted text shows the correction.
  IR210: Assets provided for private use (41K)
  IR211: Employment - residence and domicile issues (62K)
  IR212: Tax equalisation (54K)
  IR213: Payments in kind - assets transferred (40K)

Ministers of Religion

• Ministers of Religion - SA101M (67K)
• Notes for Ministers of Religion - SA101M (Notes) (100k)

  Helpsheet
  IR214: Service rights connected with job-related living accommodations (86K)

Pariament

• Parliament Pages - SA101MP (44K)
• Parliament Notes - SA101MP (Notes) (77K)

Northern Ireland Legislative Assembly

• Northern Ireland Legislative Assembly Pages - SA101MLA (46K)

• Notes on Northern Ireland Legislative Assembly - SA101MLA (Notes) (76K)

Scottish Parliament

• Scottish Parliament Pages - SA101MSP (46K)
• Scottish Parliament Notes - SA101MSP (Notes) (75K)

National Assembly for Wales

• National Assembly for Wales Pages - SA101WAM (47K)
• Notes on National Assembly for Wales - SA101WAM (Notes) (77K)

Share Schemes

• Share Schemes (SA102) (50K)
• Notes on Share Schemes - SA102 (Notes) (131K) - Page SN5. The third bullet point in the text immediately preceding Working Sheet 5 should read as follows "boxes 2.55 to 2.59, 2.61 and 2.62 on Page S2 (in the "Options exercised" column).

  Helpsheets
  IR216: Shares as benefits (60K)
  IR217: Shares acquired: post-acquisition charges (60K)
  IR218: Shares acquired: operation of Pay as You Earn (PAYE) (54K)
  IR219: Shares acquired: from your employment (51K)

Self Employment

• Self-employment - SA103 (84K)
• Notes on Self-employment - SA103 (Notes) (154K)

  Helpsheets
  IR220: More than one business (58K)
  IR222: How to calculate your taxable profits (95K) - Please refer to list of late changes and errors found
  IR223: Rent a Room for traders (60K)
  IR224: Farmers and market gardeners (100K)
  IR227: Losses (58K)
  IR229: Information from your accounts (105K)
  IR231: Doctors' expenses (60K)
  IR232: Farm stock valuation (60K)
  IR233: The 'true and fair' view for professions and the 'adjustment' on withdrawl of cash basis (84K)

Lloyd's Underwriters

• Lloyd's Pages - SA103L (81K)
• Notes on Lloyd's - SA103L (Notes) (160K) - Page LUN 14, under the final section, 'Taper relief', the second sentence in the final paragraph, headed 'syndicate capacity', should read two year's taper relief, not four year's taper relief.

Partnership

• Partnership Pages (Short Version) - SA104 (55K)
• Notes on Partnership (Short) - SA104 (Notes) (90K)
• Partnership Pages (Full Version) - SA104F (56K)
• Notes on Partnership (Full) - SA104F (Notes) (82K)

Land Property

• Land & Property Pages - SA105 (67K)
• Notes on Land & Property - SA105 (Notes) (105K)

  Helpsheets
  IR250: Capital allowances and balancing charges in a rental business (55K) - Please refer to list of late changes and errors found
  IR251: Agricultural land and 'land managed as one estate' (55K)

Foriegn

• Foreign Pages - SA106 (97K)
• Notes on foreign - SA106 (Notes) (230K) - Please refer to list of late changes and errors found

  Helpsheets
  IR260: Overlap (59K)
  IR261: Tax credit relief: capital gains (63K)
  IR 321: Gains on foreign life insurance policies (82K)

Trusts

• Trusts etc. Pages - SA107 (42K)
• Notes on Trusts etc. - SA107 (Notes) (89K)
  

Helpsheet
IR270: Trusts and settlements - income treated as the settlor's (64K)

Capital Gains

• Capital gains - SA108 (103K)
• Notes on Capital gains - SA108 (Notes) (260K)

  Helpsheets
  IR278: Temporary Non-residents and Capital Gains Tax (58K)
  IR279: Taper Relief (118K)
  IR279: Update (49K)
  IR280: Rebasing - assets held at 31 March 1982 (61K)
  IR281: Husband and wife, divorce and separation (56K)
  IR282: Death, personal representatives and legatees (62K)
  IR283: Private residence relief (60K)
  IR284: Shares and Capital Gains Tax (78K)
  IR285: Share reorganisations, company take-overs and Capital Gains Tax (78K)
  IR286: Negligible value claims and Income Tax losses for shares you have subscribed for in unlisted trading companies (56K)
  IR287: Employee share schemes and Capital Gains Tax (62K)
  IR288: Partnerships and Capital Gains Tax (61K)
  IR289: Retirement relief and Capital Gains Tax (70K)
  IR290: Business asset roll-over relief (62K)
  IR292: Land and leases, the valuation of land and Capital Gains Tax (63K)
  IR293: Chattels and Capital Gains Tax (53K)
  IR294: Trusts and Capital Gains Tax (70K)
  IR295: Relief for gifts and similar transactions (84K) - Section 'How to get relief for gifts, etc, to charities' Page 4. The final sentence of the first paragraph refers to Schedule 4 Inheritance Tax Act 1984. This should read 'Schedule 3 Inheritance Tax Act 1984'.
  IR296: Debts and Capital Gains Tax (56K)
  IR297: Enterprise Investment Scheme and Capital Gains Tax (63K)
  IR298: Venture Capital Trusts and Capital Gains Tax (63K)
  IR299: Non Resident Trusts & Capital Gains Tax (49K)
  IR301: Capital gains on benefits from non-resident and dual resident trusts (56K)

Non Residence etc

• Non-residence - SA109 (62K)
• Notes on Non-residence - SA109 (Notes) (120K)
  

  Helpsheets
  IR300: Non-residents and investment income (118K) - Please refer to list of late changes and errors found
  IR302: Dual residents (79K)
  IR303: Non-resident entertainers and sports persons (84K)
  IR304: Non-residents - relief under Double Taxation Agreements (137K)

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PARTNERSHIP TAX RETURN

• Partnership Tax Return - SA800 (145K)
• Partnership Statement - SA800(PS) (52K)
• Partnership Extra Trading Pages - SA800(T) (69K)
• Partnership Tax Return Guide - SA850 (395K)
  
  Helpsheet
  IR380: Partnerships: foreign aspects (42K)
  
  
• Partnership Land and Property Pages - SA801 (49K) - Please refer to list of late changes and errors found
• Notes on Partnership Land and Property - SA801(Notes) (85K)
  
  
• Partnership Foreign - SA802 (66K)
• Notes on Partnership Foreign - SA802(Notes) (87K)
  
  
• Partnership Chargeable Assets - SA803 (44K)
• Notes on Partnership Chargeable Assets - SA803(Notes) (47K)
  
  
• Partnership Savings and Investments Pages - SA804 (47K)
• Notes on Partnership Savings and Investments - SA804(Notes) (81k)

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TRUST & ESTATE TAX RETURN

• Trust & Estate Tax Return - SA900 (150k)
• Trust & Estate Tax Return Guide - SA950 (1,150k)
  
  Helpsheet
  IR391: Trust & Estate Tax Return (95k)
  
  
• Tax Calculation Guide for Trusts & Estates - SA951 (222k)
  
  
• Trust & Estate Trade Pages - SA901 (118k)
• Notes on Trust & Estate Trade Pages - SA901(Notes) (153k)
  
  
• Trusts and Estate Lloyds's Underwriters Pages - SA901L (123k) - Please refer to list of late changes and errors found
• Notes on Trusts and Estate Lloyds's Underwriters - SA901L(Notes) (204k) - Page TLUN 12, under the final section, 'Taper relief', the second sentence in the final paragraph, headed 'syndicate capacity', should read 'two year's taper relief', not 'four year's taper relief'.
  
  
• Trust & Estate Partnerships Pages - SA902 (75k)
• Notes on Trust & Estate Partnerships - SA902(Notes) (77k)
  
  
• Trust & Estate Land and Property Pages - SA903 (97k)
• Notes on Trust & Estate Land and Property Pages - SA903(Notes) (165k)
  
  
• Trust & Estate Foreign Pages - SA904 (126k)
• Notes on Trust & Estate Foreign - SA904(Notes) (337k)
  
  Helpsheet
  IR390: Trusts & estate of deceased persons: tax credit relief for Capital Gains (106k)
  
  
• Trust & Estate Capital Gains Pages - SA905 (138k) - Page TC1, please ignore boxes 5.16B and 5.17C
• Notes on Trust & Estate Capital Gains - SA905(Notes) (451k) - Please refer to list of late changes and errors found
  
  
• Trust & Estate Non-residence Pages - SA906 (81k)
• Notes on Trust & Estate Non-residence Pages - SA906(Notes) (120k)
  
  
• Trust & Estate Charities Pages - SA907 (89k)
• Notes on Trust & Estate Charities Pages - SA907(Notes) (106k)

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NON-RESIDENT COMPANIES TAX RETURN

• Non-resident Companies Tax Return - SA700 (73K)
• Non-resident Companies Tax Return Guide - SA750 (120K)

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PENSION SCHEMES TAX RETURN

• Tax Return for Trustees of approved self-administered Pension Schemes - SA970 (129K)
• Tax Return Guide for Trustees of approved self-administered Pension Schemes - SA975 (387K)
  
  
• Pension Scheme Tax Calculation Guide - SA976 (69K)
  
  
• Pensions Scheme Tax Return for Trustees: Non-residence - SA971 (40K)
• Notes on Pensions Schemes Non-residence - SA971 (Notes) (61K)
  
  
• Income and capital gains from assets not held for the purpose of the Scheme or where a percentage restriction applies - SA973 (44K)
• Notes on Pension scheme assets not held for the purpose of the Scheme or where a percentage restriction applies - SA973 (Notes) (68K)

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