Agents' guide to changes to the paper Self Assessment main tax return

We’re making changes to the Self Assessment (SA) main tax return for 2007-08 onwards. These changes are designed to make the return easier for customers – particularly unrepresented taxpayers – to complete.

The redesigned return brings personal information and supplementary pages to the front of the return followed by the more commonly answered questions, making the return more relevant to customers. Less frequently completed boxes have been moved to a separate Additional Information page, which forms part of the ‘core’ return. As a result two supplementary pages have been withdrawn, while some pages have new form numbers to reflect the re-ordering changes.

Wording has been condensed and simplified both on the forms and in the guidance. Wherever possible unnecessary boxes have been removed, for example where the amount can be calculated from other boxes.

Boxes are numbered consecutively within a section or supplementary page and each page throughout the return has a unique page number.

This guide shows you which forms have been withdrawn or renumbered and lists the changes to each part of the return.

Get the right forms

Some of the form numbers of the paper SA tax return supplementary pages have changed for 2007-08. The new form numbers are:

Old form - SA101 New form - SA102 (Employment)
Old form - SA101M New form - SA102M (Ministers of religion)
Old form - SA101MP etc New form - SA102MP etc (Parliament etc)
Old form - SA102 Share scheme page has been withdrawn
Old form - SA103 New form - SA103S (short self-employment) New form - SA103F (full self-employment)
Old form - SA125 Pensions page has been withdrawn
New form - SA100 Charity
New form - SA101 Additional information
New form - SA110 Tax Calculation Summary

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There are no changes to form numbers for the SA200, SA700, SA800 or SA900 Tax Returns.

The 2007-08 forms (with the exception of the SA200 Return) will be available from 6 April 2008, on this website and through the Self Assessment Orderline.

Download current and previous years’ forms and helpsheets.

If you’re ordering forms by email or phone through the Self Assessment Orderline, remember that these changes only apply from 2007-08 onwards. Previous years’ forms retain their original numbering and content.

Email the Self Assessment Orderline.

Self Assessment Orderline Tel: 0845 9000 404

Detailed listing of changes

You can use the following list to check all the detailed changes to the paper Self Assessment main tax return. This listing uses the 2006-07 returns as a reference point.

Download the 2006/07 Self Assessment tax returns for reference.

You can also preview the new forms. Please remember that although these are final versions, they are not suitable for filing and are for information only. Final versions of the forms will be available on the Self Assessment pages of the website after 6 April 2008.

Preview the new 2007/08 Self Assessment tax returns.

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Tax Return (SA100)

Page 2

Income/gains and supplementary pages questions have been simplified – responses are now yes/no and include number of sources where appropriate.

Section 10 – UK savings and investment income

  • interest boxes have been condensed to two boxes – taxed and untaxed interest
  • dividend boxes have also been condensed to two boxes – UK companies and unit trusts/open-ended investment companies
  • accrued Income Scheme boxes have been moved to the Additional information pages (now SA101)
  • there is no need to give separate net, tax and gross amounts for taxed interest, or to separate out dividends, tax credits and dividends plus tax credits
  • a new box for small amounts foreign dividends (up to £300) has been introduced avoiding the need for completion of Foreign pages (but only 10 per cent tax credit is given)

Section 11 – UK pensions, retirement annuities & benefits

State benefits have been amalgamated into one box (except taxable Incapacity Benefit).

Section 12 – life insurance gains

Section has been moved to the Additional information pages (SA101).

Section 13 – other income

  • there is a new box to enter allowable expenses associated with other income
  • a new box for benefit from pre-owned assets has been inserted
  • other income losses boxes have been moved to the Additional information pages (SA101)

Section 15 – reliefs

Section has been moved to the Additional information pages (SA101).

Section 16 – blind person’s allowance & married couple’s allowance

Married couple’s allowance (MCA) boxes have been moved to the Additional information pages (SA101) and rearranged.

Section 17 – student loans

Question has been moved to page TR 2 of the return.

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Section 18 – calculating tax, Class 4 NICs and Student Loan repayment

  • whole section has been moved to a new supplementary page – Tax Calculation Summary (SA110) - for those that want to enter the result of their calculation
  • the new Tax Calculation Summary page will not be in the return pack – it will be available on request or available to download together with the notes which replace the tax calculation guides SA151w and SA151c

Section 19A – repayment to charity

Section has been moved to a new ‘Would you like to give your tax repayment to charity?’ page (SA100 Charity), included in the return pack.

Section 19B – repayment

Questions have been amended slightly.

Section 21 and 22 – personal details

  • personal details boxes now found on page TR 1 of the return
  • boxes for forenames and marital status have been removed
  • tax adviser details have been moved to page TR 6 of the return

Section 23

  • boxes 23.3 to 23.6 have been moved to Additional information pages (SA101)
  • business Premises Renovation Allowance boxes have been removed

Employment page (SA101, now SA102)

  • boxes for employer address, employment start date and end date have been removed
  • benefits from employment boxes have been re-arranged
  • taxable lump sums and associated relief boxes have been moved to page Ai 2 of the Additional information pages (SA101)
  • boxes for foreign earnings, Seafarers’ Earnings Deduction and foreign tax are now also on page Ai 2 of the Additional information pages (SA101)
  • student loans repaid by employer box is now on page TR 2 of the return

Ministers of religion page (SA101M, now SA102M)

  • some of the income and expenses boxes have been merged and re-arranged
  • boxes for lumps sums, compensation payments, foreign earnings and Seafarers’ Earnings Deduction have been moved to the Additional information pages
  • clergy pension and student loan boxes have been removed (equivalent boxes on the SA100 can be used instead)
  • new ‘service benefit cap calculation’ section has been introduced

Parliamentary pages (SA101MP etc now SA102MP etc)

  • details of office boxes have been removed
  • boxes for lumps sums, compensation payments and associated reliefs have been moved to the Additional information pages

Share schemes page (SA102)

  • this page has been withdrawn (SA102 now refers to the Employment page)
  • the two key boxes (2.42 and 2.76) are now on the Additional information pages (SA101) as box 1 and 2 respectively on page Ai 2 (share schemes and lump sums etc section)

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Self-employment page (SA103, now SA103S and SA103F)

  • a new short self-employment page (SA103S) has been introduced where annual turnover was below £64,000 and certain boxes, which are not found on the short page, do not have to be completed
  • the name of the business and the full business address does not have to be provided
  • the capital allowances section has been moved and reorganised to ask for just total allowances and balancing charges on the short page, and details of allowances/charges based on the type of allowance, not the type of asset on the full page
  • there is no separate ‘three line account’ section but turnover, total expenses and profit or loss can still be entered in the appropriate boxes in the relevant sections
  • details of disallowable expenses are not entered on the short page (just allowable business expenses); they are still entered on the full page but in the right-hand column, not the left-hand column
  • the new short self-employment page does not have boxes for many of the adjustments to arrive at taxable profits or loss, or for balance sheet details; a full self-employment page has to be completed if these boxes apply

Lloyd’s underwriters page (SA103L)

  • taxed interest boxes have been merged into two boxes (total amount and tax taken off); gross amount boxes have been removed
  • dividend/distribution plus tax credit boxes have been removed, and some dividend boxes have been amalgamated
  • foreign source interest and other income boxes have been merged
  • new losses reconciliation section has been introduced

Partnership (short) page (SA104, now SA104S)

  • box descriptors now include references to the boxes on the Partnership Statement
  • brought forward amount boxes (4.9 and 4.18) have been removed

Partnership (full) page (SA104F)

  • box descriptors now include references to the boxes on the Partnership Statement
  • brought forward boxes for overlap relief and losses have been removed
  • the order of some sections and boxes has been changed

Property page (SA105)

  • some furnished holiday lettings expenses boxes have been condensed
  • general property details and some tax adjustment boxes have been rearranged


Foreign page (SA106)

  • there is a new layout with sections for income from overseas sources and for land and property abroad spread over two pages
  • other sections have been moved or rearranged to fit the space available
  • unremittable income columns are now replaced by a single box on page F 1
  • the foreign tax credit relief box (6.9) has been moved to page F 1
  • a new box to indicate a claim to remittance basis has been introduced
  • some property details boxes have been removed and expenses boxes have been merged

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Trusts etc page (SA107)

  • taxable amount and tax or tax credit boxes have been removed where the amounts can be calculated from the net amount boxes
  • new sections for income chargeable on settlors and income from foreign estates have been introduced

Capital Gains page (SA108)

  • the pages have been completely redesigned so that only the summary information and key details from computations need to be entered in the boxes
  • sections for details are now based on three asset types: listed shares and securities, unlisted shares and securities, and property and other assets
  • there is a new requirement to submit CG computations with the page which would give further details about the assets, disposals or transactions, reliefs or elections claimed and would show how the gains or losses have been calculated

Non-residence page (SA109)

Some changes to box descriptor wording and layout have been made but there are no major box changes.

Pensions page (SA125)

This page has been withdrawn; the boxes on it are now found on page Ai 4 of the Additional Information pages.

New pages

  • Additional Information page (SA101) – contains less frequently completed sections and boxes previously found on the ‘core’ SA100 Tax Return, Employment page and Pensions page
  • Repayment to Charity page (SA100 Charity) – contains boxes previously found in section 19A of the SA100 Tax Return
  • Tax Calculation Summary page (SA110) – contains boxes previously found in section 18 of the SA100 Tax Return

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