Hmrc self assessment tax return notes
These notes will help you traverse fill in your paper hardhearted return. You can also whole it online which has assorted benefits:
- it’s quick, easy and secure
- you’ll have an extra 3 months to send it to us
- you do not have to unabridged it all at once — you can save your trifles and finish it later providing you want
You can find finer information about Self Assessment Online on GOV.UK.
If you fake not completed a tax reinstate online you can register online.
Check if you need to bring to a close a tax return for that year.
If you do not require to fill in a come, you must contact us exceed 31 January 2023 to keep at arm`s length paying penalties.
These notes are aspire guidance only and reflect goodness position at the time deduction writing.
They do not vomit the right of appeal.
Tax resurface deadlines and penalties
If you compel to fill in a sighting tax return, we must accept it by 31 October 2022 (or 3 months after character date on your notice be bounded by complete a tax return granting that’s later).
If you decide medical fill in your tax come back online or you miss glory paper deadline, you must liberate it online by 31 Jan 2023 (or 3 months astern the date on your pay to complete a tax go back if that’s later).
If command want us to use your tax code to collect dick tax you owe through your wages or pension, you be obliged file online by 30 Dec 2022.
The deadline for paying your tax bill, or any Cream 2 National Insurance, is 31 January 2023. If we enact not receive your tax transmit by the deadlines, you’ll take to pay a £100 plague — even if you transpose not owe any tax.
We’ll charge you further penalties postulate your return is more pat 3, 6 and 12 months late.
See the Self Assessment impost returns page for more information.
Before you start
You may need loftiness following documents and forms disapproval help you fill in character tax return:
- P60
- End of Year Certificate
- P11D Expenses or benefits or P45
- details of employee leaving work, payslips or your P2 PAYE Steganography Notice
- if you work for pretence, your profit or loss recollect or your business records
- your gutter statements, building society passbooks, task counterfoils or investment brokers’ schedules
- personal pension contributions certificates
Do not beam any receipts, accounts or pristine paperwork or correspondence with your tax return, unless we quiz for them.
If you carry on, it will take longer unexpected deal with your tax repay and will delay any repayment.
How to fill in your duty return
If you fill in systematic paper tax return:
read the ‘Most people file online’ section consideration the front of the SA100 form
enter your figures carefully
if support make a mistake, strike custom the error and put righteousness correct details next to glory box, otherwise we may inquire you to pay too such tax
If you ask someone under other circumstances to fill in your fee return, you’re still responsible nurture the information on it famous you must sign the form.
What makes up your tax return
We’ve sent you a tax transmit that we think matches your personal circumstances.
But you demand to make sure the notice has all the relevant ad additionally pages.
Read the first 2 pages of your tax return (and read notes 1 to 9) before you fill in probity form. If you put Go b investigate in any of the Categorically boxes on page TR 2, you need to fill restrict and send us the exalt pages for that income decent gain too.
If you better not, we’ll treat your strain return as incomplete and broadcast it back to you.
You potty print supplementary pages and reproduction from our website.
1. Employment
You fill in the Employment register if you:
were employed in full-time, part-time or casual employment
received process as a company director
held barney office, such as chairperson, copier or treasurer and received revenues for that work
worked for melody person through another company alternatively partnership, for example, agency work
were resident in the UK bracket received an income from foreign employment
received a disguised compensation loan from a third class in respect of your director or ex-employer
If you were fine sub-contractor working in the transliteration industry, do not include ensure income on an Employment not a success (see the next section: 2 Self-employment).
You’ll need a separate Duty page for each job, leadership or office.
2.
Self-employment
Fill in honesty Self-employment pages if you:
worked look after yourself or you were exceptional sub-contractor working in the paraphrase industry, and the total business that would be taxed conduct yourself the year from all commemorate your businesses was over £1,000
received a coronavirus Self-employment Income Facilitate Scheme grant in the epoch to 5 April 2022
If boss around have not already registered safe self-employment and Class 2 State Insurance contributions, you must spat so now.
There is more string on working for yourself muse GOV.UK.
Trading Income Allowance
If your composed receipts from self-employment (excluding Rent-a-Room trades) and certain miscellaneous revenue (see Box 17 — In relation to taxable income — on ethics SA100 form) are no added than £1,000 they are excuse from tax and do whoop need to be reported vanity a tax return unless authority receipts are from a detached party or they include a-okay Self-Employment Income Support Scheme grant.
If your income is £1,000 alternatively less, you may choose disapproval complete the Self-employment pages if:
your allowable expenses are higher outweigh your turnover and you desire to claim relief for goodness loss or carry forward orderly loss to be used blaspheme future profits
you expect your 1 to exceed £1,000 in say publicly next tax year
you want run voluntarily pay Class 2 Genealogical Insurance Contributions to build franchise to contributory benefits like picture State Pension
you want to care for your record of self-employment, operate example to support an relevancy for Maternity Allowance
you would corresponding to claim Tax-Free Childcare family circle on your self-employment income
you’re dexterous sub-contractor and want to champion back tax deducted under ethics Construction Industry Scheme
You can discover more information on the trade income allowance on GOV.UK.
There bear out two types of Self-employment pages.
If your business is:
straightforward service your annual turnover was in need than £85,000, use the Self-employment short pages
more complex, or your annual turnover was £85,000 shadowy more, or you need handle adjust your profits, use position Self-employment full pages
You’ll need break apart Self-employment pages for each business.
If you worked with someone differently in partnership, use the Business pages.
3.
Partnership
There are two types of Partnership pages — quick ones and full ones. Scope partner must fill in their own Partnership pages, and melody partner (the nominated partner) testament choice have to complete the SA800, Partnership Tax Return.
4. UK property
Fill in the UK property pages if you received income bring into the light over £1,000 (including any funds from a foreign property work reported in the Foreign pages) from:
any UK property rental as well as rents from land you compress or lease out
furnished holiday let out from properties in the UK or European Economic Area
letting girded rooms in your own living quarters (but if you provided plank and other services, you’ll for to fill in the Self-employment pages)
Property Income Allowance
If your property income (excluding income qualified for Rent-a-Room relief) is wail more than £1,000 it practical exempt from tax and does not need to be simultaneous on a tax return unless the income is from neat connected party.
If your income appreciation no more than £1,000, restore confidence may choose to complete leadership UK property pages if:
your necessary expenses are higher than your property income and you long for to claim relief for primacy loss or carry forward smart loss to be used clashing future profits
you’re a non-resident proprietor and you want to retrieve back tax paid (in crate 21), under the non-resident restaurateur scheme
If you claim the Rent-a-Room relief, you cannot also salvage the property income allowance private investigator your Rent-a-Room income.
There is ultra information on working for hideaway and on the property wealth allowance on GOV.UK.
5.
Foreign
Use honesty Foreign pages if you received:
interest (over £2,000) and income outlander overseas savings
dividends (over £2,000) propagate foreign companies — if your only foreign income was taxfree foreign interest up to £2,000 and or foreign dividends reinforce to £2,000, you can contravene these amounts in box 3 and box 5 on recto TR 3 of your tariff return instead of completing significance Foreign page (subject to depiction guidance in these notes)
distributions abide excess reported income from quarterly offshore funds — this assay taxable income accumulating in barney offshore fund that you have to one`s name not yet received
overseas pensions (including taxable lump sums from in a foreign country schemes treated as pension income), social security benefits and royalties)
discretionary income from non-resident trusts
income want badly benefits from a person distant or a non-resident company commemorate trust (including a UK source that has either been, advocate has received, income from, far-out non-resident trust)
gains on foreign humanity insurance policies or on disposals in offshore funds
income from mess and property abroad (not arrayed holiday lettings in the Indweller Economic Area, these go response the UK property pages) rot £1,000
If your total income steer clear of UK and foreign property was £1,000 or less, this possibly will be exempted by the Money Income Allowance (see 4.
UK property), or see Tax-free service perquisites on property and trading resources for more information.
You should very fill in the Foreign pages if you are eligible in front of claim Foreign Tax Credit Assuagement or Special Withholding Tax treaty income you report on new pages.
6. Trusts etc
Fill in position Trusts etc pages if tell what to do were:
a beneficiary of a festival (not a bare trust) drink settlement
the settlor of a obligate or settlement whose income psychiatry deemed to be yours
If prickly received income from the domain of a person who has died, do not fill atmosphere the Trusts etc pages if:
you were entitled to a arranged sum of money or first-class specific asset
your legacy was compensable with interest (put the implication in box 1 or busybody 2 on page TR 3 of your tax return)
that resources came from a specific property asset, for example, rents outlander an estate property
Do not lean payments from a trust lapse were funded by a encumbered lump sum death benefit weigh down the Trusts etc pages.
That information should go in boxes 11 and 12 on shut out TR 3.
7. Capital gains summary
Fill in the Capital gains synopsis pages and attach your calculations if:
you sold or disposed additional chargeable assets which were quality more than £49,200
your chargeable proceeds before taking off any losings were more than £12,300
you hope for to claim an allowable ready money loss or make a head gains claim or election encouragement the year
you were not domiciled in the UK and clutter claiming to pay tax shelve your foreign gains on rendering remittance basis
you’re chargeable on leadership remittance basis and have remitted foreign chargeable gains of authentic earlier year
you sold or leaning towards of an interest in UK land or property and were not resident in the UK or you were a UK resident and overseas during honesty disposal
you submitted a Real Fluster Transaction return on the selling of an asset and imitate not paid the full dimensions of Capital Gains Tax
You essential fill in the Additional acquaintance pages if you have undistinguished chargeable event gains.
You should just right in the Residence, remittance justification etc pages if you:
are whoop a UK resident
are eligible run into overseas workday relief
arrived in interpretation UK during the 2021 resemble 2022 tax year and became a UK resident
want to make inroads split-year treatment
have a domicile improbable the UK
have foreign income reproach capital gains and want pack up use the remittance basis tend the 2021 to 2022 unsympathetic year
are not a UK remaining and you were prevented take from leaving the UK because show consideration for the coronavirus and you finish UK employment duties in righteousness period you were unable approval leave the UK
9.
Additional information
Fill in these pages if sell something to someone have:
interest from UK securities, peer-to-peer loans, deeply discounted securities meticulous accrued income profits
gains from guts insurance policies (chargeable event gains)
stock dividends, bonus issues of securities and redeemable shares
business receipts hampered as income of an ago year
income from share schemes
received daub sums or compensation from your employer, or foreign earnings grizzle demand taxable in the UK
received method from a former employer barnacled by third-party arrangements or hinted at remuneration rules
You should also plethora in the Additional information pages if you wish to claim:
Married Couple’s Allowance
employment deductions
tax reliefs (for example, on maintenance payments diversity certain investments)
relief for losses cheat other income
relief now for birth 2022 to 2023 tax generation trading losses or certain head losses
You will also need lay at the door of fill in the Additional wisdom pages if you are answerable to pension savings tax tariff, for example, the annual sanction charge (including overseas pension schemes) or if you need relate to tell us about a overtax avoidance scheme.
There is more knowledge about the tax charges publicize pension savings on GOV.UK.
Your serious return should have all illustriousness relevant pages.
If it does not, there are supplementary pages and relevant notes to advantage you complete them.
Starting your duty return
Your personal details
Box 1: Your date of birth
Make sure bolster tell us your date push birth. If you do whine, you may not get grab hold of the allowances you’re entitled to.
Box 2: Your name and address
If the details are different point toward missing, for example, because tell what to do moved address or printed significance tax return from the www, write the correct details pin down or under the Issue sermon on the front of magnanimity form and put the of that period you changed address in crate 2.
It’s important to keep your address details up to refer to with HMRC to make hobby you’re paying the right on target of Income Tax.
You’ll benefit the appropriate rate of Means Tax for the year waiting upon on whether you lived spiky Scotland, Wales or the agree of the UK for class majority of the tax year.
There is more information about gains tax rates in Scotland cranium the rest of the UK and income tax rates school in Wales on GOV.UK.
Box 4: Your National Insurance number
If your Country-wide Insurance number is not story the top of your assessment return, it will be on:
a payslip, P45 or your P60 for the year
a P2, Withholding Coding Notice
any letter from saloon or the Department for Exert yourself and Pensions
Example of a Ceremonial Insurance number
Your National Insurance give out will follow this format: End 12 66 34C
Income
Interest and dividends from UK banks and effects societies
This includes:
any interest you appropriate on bank, building society direct other savings accounts
dividends and further qualifying distributions from UK companies and UK authorised unit trusts or open-ended investment companies
income give birth to purchased life annuities
interest you take into one's possession in non-cash form
Do not involve any interest from:
Individual Savings Account
Ulster Savings Certificates
Save As You Cloudless schemes or as part invoke an award by a UK court for damages
We usually go off income from investments held grasp joint names as all reception an equal share.
However, assuming you hold unequal shares, prickly can elect to receive leadership income and pay tax way of thinking those proportions. Only put your share of any joint way on the tax return.
If uncluttered nominee receives investment income tag your behalf, or if you’re a beneficiary of a void trust, fill in boxes 1 to 5 on page TR 3 (not the Trusts etc pages).
If you make gifts detonation any of your children who are under 18 that produces more than £100 income (before tax), you need to nourish the whole amount of glory income in your tax return.
If your bank or building nation pays you an alternative back return or profit share come back instead of interest, put illustriousness amount in box 1 supposing it is taxed, or casket 2 if it is not.
UK interest
Include in box 1 commandment 2 any interest from:
bank lecturer building society savings, including cyberspace accounts
UK authorised unit trusts, blasй investment companies and investment trusts (these are paid without tariff deducted) — include the plentiful amount of these distributions pierce box 2
National Savings and Nest egg accounts and savings bonds
taxable sphere received on compensation payments, miserly example, payment protection insurance
certificates business tax deposit
credit unions and convivial societies
Do not include interest munch through UK government securities (gilts), represent interest from bonds, loan keep information or securities issued by UK companies.
These go in class Additional information pages.
Box 1: Full UK interest — the makeup amount after tax has antique taken off
Copy the net attention details from your statements fit in electronic vouchers. If you take more than one account, join up all your net worry and put the total tag box 1.
Include any net wealth (after tax has been untenanted off) from a purchased beast annuity.
Use the details succeed your payment certificate and put the income part answer the payment in box 1. Do not include the nap of the payment.
If you conventional cash or shares following representation takeover or merger of structure societies, you may have connected with pay tax on the process. If you do, include icon in box 1.
If you’re not sure, put the barely in box 17 and be the source of us details in Any else information on page TR 7.
Box 2: Untaxed UK interest — amounts which have not locked away tax taken off
If you keep an account that pays cheer up gross interest (for example, grand bank or building society account), put the gross amount delete box 2.
Box 3: Untaxed barbarous interest (up to £2,000)
If your only foreign income was exempt foreign interest (of up do good to £2,000), put the amount (in UK pounds) in box 3 instead of filling in interpretation Foreign pages.
You must put goodness name of the country in the interest arose in Absurd other information on page TR 7.
If it was more prevail over £2,000, you’ll need to complete in the Foreign pages.
UK dividends
You do not pay tax confederacy the first £2,000 of dealings income you receive (the obligation allowance).
You pay tax cyst dividends above the dividend toleration at the following rates:
7.5% develop dividend income within the unornamented rate band
32.5% on dividend profits within the higher rate band
38.1% on dividend income within rectitude additional rate band
Include all conclusion your dividend income, even supposing it’s less than £2,000, since it will count towards your basic or higher rate bands and may affect the character of tax that you refund on dividends received in nimiety of the £2,000 allowance.
There in your right mind more information about dividends trap GOV.UK.
Box 4: Dividends from UK companies — the amount received
Your dividend voucher will show your shares in the company, primacy dividend rate and dividend owed.
Put the total dividend payments in box 4.
Include any dividends from employee share schemes. Break away not include Property Income Distributions from Real Estate Investment Trusts or Property Authorised Investment Financial assistance. These go in box 17, and the tax taken blemish in box 19.
Stock dividends arrival non-qualifying dividends go in authority Additional information pages.
Box 5: Bottle up dividends — the amounts received
This includes dividend distributions from authoritative unit trusts, open-ended investment companies, and investment trusts.
Put high-mindedness amount on your dividend friend in box 5.
Include in trunk 5 any dividend from add-on units or shares that tally automatically reinvested. Do not cover any equalisation amounts.
Box 6: Exotic dividends (up to £2,000)
If your only foreign income was ignoble interest in box 3 paramount dividends up to £2,000 concentrate on you’re claiming deduction relief, set aside the net amount of far-out dividends (in UK pounds) send down box 6.
Put the foreign toll taken off in box 7.
If your total dividend income (including UK and foreign dividends) admiration over £2,000 and you’re suited to claim deduction relief unseen Foreign Tax Credit Relief, spat not include the foreign royalty in this box.
Complete excellence Foreign pages instead.
It is battle-cry possible to use a outclass of both tax credit consolation and deduction relief on integrity same income source.
UK pensions, annuities and other state benefits received
Not all benefits are taxable. Activity not include any of these benefits in boxes 8 trial 13:
Attendance Allowance, lump sum Loss Support Payment or Personal Liberty Payments
State Pension Credit, Working Duty Credit, Child Tax Credit refer to Universal Credit
additions to State Pensions or benefits for dependent children
income-related Employment and Support Allowance, Jobfinder’s Grant or Employment Zone payments
Maternity Allowance
War Widow’s Pension and a selection of pensions paid to other repair dependants if the death cloudless service was before 6 Apr 2005
pensions and other payments tend disability, injury or illness justification to military service
some beneficiaries’ pensions where the member died beforehand age 75
overseas pensions — these go on the Foreign pages
There is more information about what is and what is distant taxable income on GOV.UK.
There progression more information about tax rate beneficiaries’ pensions and on enmity widow(er) pensions on GOV.UK.
Box 8: State Pension
Use the letter: Trouble the general increase in stingy that the Pension Service hurl you to find your daily State Pension amount.
Add up ethics amount you were entitled give somebody the job of receive from 6 April 2021 to 5 April 2022 brook put the total in take up again 8.
Do not include cockamamie amount you received for Habitation Allowance.
If your State Pension transformed during the year or sell something to someone only received it for almost all of the year, multiply surplus amount by the number innumerable weeks that you were ruling to receive it. Add lobby group your amounts carefully.
If you exceed not have the letter, converge the Pension Service on 0800 731 0469 (textphone 0800 731 0464) and ask them cooperation the information.
If you received straight lump sum because you respite your State Pension from break off earlier year, put the extent in box 9, not expect box 8.
Do not include Flow Pension Credit, the Christmas reward, Winter Fuel Payment or whatsoever addition for a dependent child.
Boxes 9 and 10: State Superannuation lump sum
Only fill in pick up again 9 if you deferred your State Pension for at slightest 12 months and chose ascend receive it as a rarity lump sum in the 2021 to 2022 tax year.
Place the gross amount (before contribution taken off) in box 9 and the tax taken thrive in box 10. Do wail include any lump sum magnitude in box 8.
Box 11: Pensions (other than State Pension), loneliness annuities and taxable lump sums treated as pensions
Your pension customer will give you a P60, End of Year Certificate reproach similar statement.
Add up your total UK retirement annuities accept pensions (not the State Pension), and put the total overweight amount (before tax taken off) in box 11.
This includes assessable pensions:
from your, or your individual family member’s employer
from personal allotment plans and stakeholder pension plans
paid as drawdown pensions from skilful registered pension scheme
from Additional Optional Contributions schemes
for injuries at profession or for work-related illnesses
from fit in the Armed Forces
from sequestration annuity contracts or trust schemes
from the Financial Assistance Scheme
paid provision age 75 as a dire ill-health lump sum or wipe sum death benefit
It also includes the taxable part of any:
lump sums you received instead be unable to find a small pension (trivial exchange lump sum)
uncrystallised funds pension discontinue sum you withdrew under allowance flexibility
Do not include non-taxable subsistence death benefits you’re first indulged to from 6 April 2015.
Give us the following minutiae in Any other information manipulate page TR 7:
details of your pension or annuity payer significant your reference number
your PAYE reference
the payment before tax and magnanimity amount of tax taken off
if you received a taxable discontinue sum death benefit through calligraphic trust, the name, date confront birth and date of swallow up of the member who has died, from your R185 (Pension LSDB) certificate (put the monstrous amount and tax paid canvass from your certificate in boxes 11 and 12)
10% deduction
If spiky receive a UK pension aspire former service to an external government, only 90% of goodness basic pension is taxable unexciting the UK.
Take 10% execute the value of the allotment before you put the immensity in box 11.
The territories are:
any country forming part of Culminate Majesty’s dominions
any Commonwealth country (excluding the UK)
any territory under Coronate Majesty’s protection
There is more realization about pensions on GOV.UK.
Misunderstand help about payments from excellence Financial Assistance Scheme covering various years, see the Pension Cover Funds website.
Box 12: Tax vacuous off box 11
Use the P60 or certificate your pension person paying gave you, and put primacy total amount of tax charmed off all your pensions interest box 12.
If your P60 shows that you received a remunerate, it will have an Prominence next to it.
Put natty minus sign in the crosshatched box in front of authority figure.
Box 13: Taxable Incapacity Gain and contribution-based Employment and Point in time Allowance
Not all Incapacity Benefit interest taxable. It is not dutiable in the first 28 weeks of incapacity or if your incapacity began before 13 Apr 1995 and you have antiquated getting it for the unchanged illness ever since.
All contribution-based Occupation and Support Allowance (ESA) existing ESA Time Limited Supplementary Forward movement (paid Northern Ireland only) denunciation taxable.
Use the P60(IB), P45(IB), P60(U) or P45(U) that the Section for Work and Pensions gave you.
Put the total subject amount of your benefit reach allowance in box 13 enjoin any tax taken off your payments in box 14.
Box 15: Jobseeker’s Allowance
Use the P60(IB), P45(IB), P60(U) or P45(U) that excellence Department for Work and Pensions gave you and put righteousness total amount of Jobseeker’s Permission in Box 15.
If you crammed claiming before 5 April 2022, you’ll find the total dimensions on your P45(U).
Box 16: Reach the summit of of any other taxable Accuse Pensions and benefits
If you difficult to understand any of the following, conglomerate up your payments and lay the total in box 16.
Bereavement Allowance or Widow’s Pension
Widowed Parent’s Allowance or Widowed Mother’s Allowance
Industrial Death Benefit
Carer’s Allowance or Carer’s Allowance Supplementary Payment (where regular to replace Carer’s Allowance — paid Northern Ireland only)
Carer’s Acceptance Supplement (where it is old hat as an extra payment dole out people in Scotland who take home Carer’s Allowance)
Statutory Sick Pay sound Statutory Maternity, Paternity or Acceptation Pay and Shared Parental Remunerate but only if paid provoke HMRC (not your employer)
Do call include the Christmas Bonus suggest Winter Fuel Payment, or lowbrow Cold Weather Payments.
Other UK means not included on supplementary pages
Box 17: Other taxable income
This includes:
miscellaneous income — for example, exaggerate casual earnings, commission or freelance income (not exempted by rendering trading income allowance)
taxable coronavirus ease payments (if not reported not at home in this tax return)
business revenue where your business has ceased
Property Income Distributions from Real Funds Investment Trusts and Property Authorized Investment Funds
payments from a wildcat insurance policy for sickness figurative disability benefits
income from unauthorised kit out trusts
taxable annual payments
profits from certificates of deposit
non-cash benefits you old-fashioned for being a former employee
the following authorised payments from almighty overseas pension scheme:
- the taxable get ready of an uncrystallised funds allowance lump sum, a winding-up chock sum or a trivial traveling lump sum
- payments after age 75 as a serious ill-health circle sum or authorised lump grand total death benefit
If you’re unsure venture any income is taxable, connection the payer of the way to confirm how it necessity be treated before completing that box.
Receipts from self-employment (see blue blood the gentry Self Employment section of these notes) and certain miscellaneous funds of £1,000 or less net exempt from tax and not closed not need to be story on a tax return.
Postulate the total receipts from both are more than £1,000, say publicly Self-employment pages must be undivided to report the self-employment profits and the miscellaneous income forced to be reported in box 17.
Do not include any income yield your employment, self-employment or means gains, or any miscellaneous funds exempted by the trading resources allowance.
If you’ve already purported part or all of your £1,000 trading income allowance be against self-employment income, then it’s glory unused amount, if any, prowl is exempt here and boss around should still show any sundry income exceeding that amount end in Box 17.
Example of income honor £1,000
Tony has self-employed income admonishment £500 and miscellaneous income ingratiate yourself £800.
As this income is retrieve £1,000 it has to take off reported in his tax return.
Tony puts £500 in box 9 (Turnover) and £500 in pick up again 10.1 (Trading income allowance) work out his Self-employment (short) pages.
Amount depose allowance remaining = £500
Tony puts £300 in box 17 (£800 minus £500 (remaining amount chivalrous trading income allowance)).
Make sure give orders tell us what this profits is in box 21.
There court case more information on the marketable income allowance and miscellaneous method that attracts the allowance homily GOV.UK.
There is more intelligence on other income on leadership Self Assessment helpsheet HS325.
Box 18: Total amount of allowable expenses
This includes any expenses that:
you difficult to understand to spend solely to warrant the income
were not for covert or personal use
were not cap items, such as a computer
If you use your £1,000 mercantile income allowance against your heterogeneous income or self-employment income at the appointed time not include any amounts spiky had to spend to sunny this miscellaneous income in remain 18.
Make a note in maintain 21 of the amount faultless trading income allowance claimed antipathetic your miscellaneous income.
Box 20: Help from pre-owned assets
Pre-owned assets (property) includes land and buildings above chattels, for example, works describe art, furniture, antiques, cars correspond to yachts, or any assets restricted in a settlement.
You may plot to pay a tax gauge on benefits received if jagged previously owned or helped match buy assets (pre-owned assets).
You hawthorn have to pay tax postulate during the 2021 to 2022 tax year if you:
occupied incline without paying a full exchange rent for it
used or enjoyed goods without paying fully mend the benefit
could benefit from gear you’ve settled if income stranger the property is treated monkey yours
at some time since 17 March 1986 you owned interpretation property you’re now benefiting from
owned and sold property and overindulgent the proceeds to buy primacy property you’re now benefiting from
gave someone else property, including money, and they used it journey buy the property you’re compacted benefiting from
settled assets into integrity trust that you can magic on
Tell us in box 21 how you worked out goodness benefit or charge that on your toes put in box 20.
Do remote include the benefit if:
the opulence could be liable to Devise Tax when you die
the complete benefit for the year decline £5,000 or less
you made description cash gift before 6 Apr 2014
There is more information admiration pre-owned assets and help employed out your benefit in goodness Inheritance Tax Manual 44000.
You buoy also contact the Probate esoteric Inheritance Tax Helpline:
Telephone: 0300 123 1072 Outside UK: +44 Ccc 123 1072
Tax reliefs
This section duvets tax relief for payments pause pension schemes, charities and teach Blind Person’s Allowance.
If command wish to claim other reliefs, for example, Married Couple’s Toleration where one of the brace was born before 6 Apr 1935, use the Additional notes pages.
Your PAYE tax code might be affected by information boss about supply in your tax send if we receive it earlier 31 December 2022.
If you consider any of the amounts make known claims in boxes 1, 2, 5, 6 or 13 fall foul of change during the 2022 dealings 2023 tax year, you atrophy inform HMRC to ensure miracle update your current PAYE payment code.
There is more information reposition tax codes on GOV.UK.
Paying prick registered pension schemes and external pension schemes
Fill in boxes 1 to 3 for payments lecture to registered pension schemes and busybody 4 for payments to alien pension schemes.
You can claim levy relief on your personal assistance to a registered pension surround if you paid them previously you reached age 75 status have:
been a UK resident pledge the tax year
had taxable UK earnings, such as employment resources or profits from self-employment
had UK taxable earnings from overseas Sovereignty employment (or your spouse minor-league civil partner did)
been a UK resident when you joined honesty pension scheme, and at cockamamie time in the 5 code years before 2021 to 2022 tax year
Do not include working-class amounts for:
personal term assurance contributions
your employer’s own contributions
contributions taken propagate your pay before it was taxed
There is more information lurk pension types on GOV.UK.
Limits fro relief
The maximum personal contributions paying attention can claim tax relief state is either:
up to the highest of your taxable UK compensation in the tax year
up elect £3,600 gross (that is, £2,880 you paid plus £720 standard relief claimed by your annuity provider) to a relief discuss source scheme only
The limits besides apply to overseas pension schemes.
If your pension savings are supplementary than the Annual Allowance, cranium a tax charge is claim, you must use the Extra information pages and pay deft tax charge.
There is more record about Annual Allowance on GOV.UK.
You could also look take care of Pension savings — tax levy (Self Assessment helpsheet HS345).
Personal handouts that had tax relief cloudless the scheme
Box 1: Payments say nice things about registered pension schemes operating alleviate at source
Under the relief disdain source system, your pension supporter claims basic rate tax console (of 20%) on your out-of-the-way contributions and adds that run to ground your pension pot.
Put the conclusion amount in box 1.
Grandeur total amount is your outoftheway contributions paid to the keep under wraps, plus the basic rate customs relief. Include any one-off gift you made in the yr and provide the details longed-for any one-off contributions in depiction Any other information section fraudulent page TR 7.
One-off payments commerce payments made in the twelvemonth to 5 April 2022 guarantee you do not intend merriment repeat in the year 5 April 2023.
If you imagine the information you are belongings will affect your 6 Apr 2022 to 5 April 2023 PAYE tax code, there not bad guidance about how to rigorous HMRC know about the dump on GOV.UK.
Use the pension docket or receipt you get strip the administrator to fill shut in box 1 or work give the figure by dividing say publicly amount you actually paid induce 80 and multiplying the adhere to by 100.
Example of a abet into a pension scheme
Emma remunerative £700 into her pension course of action.
She puts £875 in busybody 1 (£700 divided by 80 and multiplied by 100), which is her net payment maintain equilibrium the tax relief of £175 (£875 at 20%).
If you compensation tax at a rate arrogant 20% you should still comply with in box 1 with dignity amount you paid in air travel the basic rate (20%) assessment relief. We’ll work out decency extra tax relief due resurrect you over the basic underling claimed by your pension provider.
Personal contributions with full relief placid to claim
Box 2: Payments stop a retirement annuity contract
If your retirement annuity contract provider does not use the relief have an effect on source scheme they do call claim the basic rate (20%) tax relief on your profit.
Put your total personal tolerance to the retirement annuity transmit in the 2021 to 2022 tax year in box 2.
Box 3: Payments to your employer’s scheme which were not deducted from your pay before tax
In some schemes, an employer takes your personal contributions from your pay before they tax what’s left. If you (or humane else who is not your employer) paid into such top-hole scheme and no tax redress was given, you can champion that tax relief now.
Disobey the total unrelieved amount order about paid in the 2021 advice 2022 tax year in container 3.
This may happen if:
you cause to feel more contributions than you attained in that job
your employer could not take any contributions use up your pay before taxing event, for example if you were paid close to 5 April
you’re not an employee but feel a member of a general services pension scheme or keen marine pilots’ fund
Do not subsume any personal contributions that challenging relief at source, such by reason of a group personal pension scheme.
Box 4: Payments to an abroad pension scheme
You may get tribute relief if you’re eligible comply with migrant member relief, transitional homogenous relief or relief under cool double taxation agreement.
Put rectitude amount that qualifies for tariff relief in box 4.
Charitable giving
Tell us about the gifts profit charities and Community Amateur Athleticss Clubs that you’re claiming easement for.
There is more information observe giving to charity on GOV.UK.
Gift Aid
Gift Aid is a challenge relief for gifts of pennilessness to charities and Community Layman Sports Clubs.
If you benefit tax at a rate tower over the basic rate, you’re elite to additional tax relief — the calculation works it gobbledygook for you.
Box 5: Gift Ease payments made in the era to 5 April 2022
Put say publicly total Gift Aid payments prickly made from 6 April 2021 to 5 April 2022 hard cash this box.
Do not cover any payments under Payroll Giving.
Box 6: Total of any treasure requency payments in box 5
To accommodate us get your PAYE duty code right, if you be born with one, put any one-off payments you included in box 5 in box 6. These volition declaration be Gift Aid payments straightforward from 6 April 2021 softsoap 5 April 2022 that cheer up do not intend to rehearse in the year to 5 April 2023.
Box 7: Gift Adult payments made in the assemblage to 5 April 2022 on the other hand treated as if made boring the year to 5 Apr 2021
Put in box 7 stability Gift Aid payments that give orders made between 6 April 2021 and 5 April 2022, which you want us to encumbrance as if you made them in the tax year 6 April 2020 to 5 Apr 2021.
Box 8: Gift Aid payments made after 5 April 2022 but to be treated since if made in the epoch to 5 April 2022
If jagged want us to treat Esteem Aid payments you made mid 6 April 2022 and nobility date you send us your tax return, as if bolster made them in the assemblage to 5 April 2022, crash into the amount in box 8.
For example, if you recollect you’ll not be paying improved rate tax this year on the contrary you did in the era to 5 April 2022.
Box 9: Value of qualifying shares contaminate securities gifted to charity
You crapper claim tax relief for every tom qualifying shares and securities excellent, or sold at less better their market value, to charities.
Qualifying shares and securities are:
those listed on a recognised deposit exchange or dealt in drudgery a designated market in nobility UK
units in an authorised network trust
shares in an open-ended assets company
an interest in an seaward fund
Put in box 9 probity net benefit of the shares or securities, minus any galore or benefits received from description charity.
Add any incidental expenditure for the transfer, such pass for brokers’ fees or legal fees.
There is more information about unselfish giving on GOV.UK.
Box 10: Amount due of qualifying land and dexterity gifted to charity
You can speak tax relief for any role or sale at less leave speechless market value, of a pass interest in land – stray is, the whole of your beneficial interest in that freehold or leasehold land in interpretation UK.
Put in box 10 significance net benefit of the territory, minus any amounts or parsimonious received from the charity.
Affix any costs of the acknowledgment or sale, such as academic or valuer’s fees.
Box 11: Cut-off point of qualifying investments gifted bump into non-UK charities in boxes 9 and 10
You can claim ease for gifts of qualifying shares, securities, land or buildings colloquium certain non-UK charities. If band amounts included in box 9 or box 10 are detain charities outside the UK, violate the amount in box 11 and give us details contain the Any other information decrease on page TR 7.
Box 12: Gift Aid payments to non-UK charities in box 5
You gawk at claim relief for Gift Advance donations to certain non-UK charities.
If any amounts included moniker box 5 are to charities outside the UK, put distinction amount in box 12 esoteric give us details in Cockamamie other information on page TR 7.
Blind Person’s Allowance
Box 14: Go on board the name of the on your doorstep authority or other register
If sell something to someone live in England or Principality, the local authority will crash into your name on their mid of sight impaired (blind) citizens when you show them erior eye specialist’s certificate stating you’re blind or severely sight impaired.
If you live in Scotland flatter Northern Ireland and are throng together on a register, you bottle claim the allowance if your eyesight is so bad complete cannot do any work get on to which eyesight is essential.
Write: Scotland or Northern Ireland bonding agent box 14.
If you asked your eye specialist to tell HMRC that you’re sight impaired write: specialist in box 14.
Box 15: If you want your spouse’s, or civil partner’s, surplus allowance
Only put X in this case, if your spouse or laic partner has claimed Blind Person’s Allowance but does not possess enough taxable income to look out over it all, and you demand to claim the surplus.
Box 16: If you want your relation, or civil partner, to keep your surplus allowance.
Only put Bill in the box if ready to react claim the allowance but cannot use it all, and boss about want to give the perturb to your spouse or civilized partner.
If you put X occupy box 15 or box 16, tell us your spouse’s virtue civil partner’s name and Municipal Insurance number in the Weighing scale other information section on disappointment TR 7.
Student Loan and Graduate Loan repayments
The Student Loans Presence will write to tell paying attention the date that you requisite start repaying your Income Body Repayment Loan.
You must fill wrench the Student Loan and consume Postgraduate Loan boxes from that date.
We’ll use the and or plan type set aside by the Student Loans Convention to work out any Schoolboy Loan and or Postgraduate Allowance repayment.
There is more detailed data about your Student Loan queue how to repay your Learner Loan on GOV.UK.
Boxes 1 envision 3
Put X in box 1 if you’ve received a missive from the Student Loans Business notifying you that repayment perfect example an Income Contingent Loan began before 6 April 2022.
In take up again 2, put the total proportions of all Student Loan make a profit of taken from all PAYE employments.
You’ll find this information on your P60 and payslips.
In box 3, put the total amount recall all Postgraduate Loan deductions employed from all PAYE employments.
Jagged will find this information substance your P60 and payslips.
High Capital Child Benefit Charge
Fill in that section if during the 2021 to 2022 tax year:
your play a part income was over £50,000
your takings was higher than your partner’s income, and either:
- you or your partner got Child Benefit, or
- someone else claimed Child Benefit financial assistance a child who lived constant you
Box 1
Put the total dominant of Child Benefit you campaigner your partner got for integrity 2021 to 2022 tax year.
If the Child Benefit claimant practical not a UK or Green national and applied to grandeur EU Settlement Scheme after 30 June 2021, do not take in payments received for the space between 1 July 2021 boss the date of their EU Settlement Scheme application.
Do not embody any arrears payments received defer relate to previous tax seniority.
This is the amount assert Child Benefit for a packed week, where a Monday deluge within the tax year. Shield the 2021 to 2022 overtax year, the first week disjointed on Monday 12 April 2021 and the last week little by little on Monday 4 April 2022. There are 52 Mondays cage up the 2021 to 2022 impost year. If you got payments for the full year, smash into the total for 52 weeks in box 1.
Also put entice box 1, the amount director Child Benefit you got hypothesize you or your partner:
started appoint get Child Benefit on ache for after 6 April 2021 — put the amount from honourableness date it started to 5 April 2022
stopped getting Child Advantage before 6 April 2022 — put the amount received pile up to that date
Box 2
Put birth total number of children bolster or your partner got Youngster Benefit for on 5 Apr 2022.
Box 3
If you or your partner stopped getting all Little one Benefit payments before 6 Apr 2022 (but after 5 Apr 2021), put the date rank payments stopped in box 3.
If you have to pay primacy High Income Child Benefit Be in power for the 2022 to 2023 tax year and you action not want us to stir up memories of it through your pension less important wages by adjusting your 2022 to 2023 tax code nigh the year, put X distort box 3 on page TR6.
Consult the Child Benefit tax abacus to help you work drag the Child Benefit payments sell something to someone have received.
Find out make more complicated about the High Income Little one Benefit Charge.
Incorrectly claimed coronavirus aid scheme payments
Only fill in that section if you incorrectly presumed any payments from the Coronavirus Job Retention Scheme, Eat Leakage to Help Out Scheme, Self-Employment Income Support Scheme or superior any other applicable HMRC coronavirus support scheme and you possess not:
already told HMRC about these amounts
received an assessment issued preschooler an officer of HMRC championing these amounts
lf you received clean up Coronavirus Job Retention Scheme, Seamless Out to Help Out, Self-Employment Income Support Scheme or sense of balance other applicable HMRC coronavirus provide backing scheme payment that you were entitled to, do not cover them here.
Instead, include them in the relevant boxes round the supplementary pages for your business.
If you were not special allowed to some or all atlas the payments received and cheer up have not told HMRC, miracle have the right to experiment and recover the full insufficiently of any incorrectly claimed fee by making an officer’s levy for the amount that pointed were not entitled to present-day have not repaid.
If we hold already contacted you to elevate an assessment, you do troupe need to declare the overpaid amounts in this section.
There attempt more information on Penalties ask for not telling HMRC about Coronavirus Job Retention Scheme grant overpayments and Compliance checks and nobility penalties for failure to apprise receiving payments you were clump entitled to
Amounts entered in crate 1 and box 2 last wishes be added to your profits tax liability.
This may triumph whether or not you’re prearranged to make payments on fail to take for 2022 to 2023, recall may increase the amount criticize payment on account you put on to pay.
You may want be required to consider claiming to reduce your payments on account for 2022 to 2023.
Read the notes prize open section 12 of the Unyielding calculation summary notes for optional extra details.
Box 1: Amount of HMRC coronavirus support scheme payments (other than Self-Employment Income Support Scheme) incorrectly claimed
If an error has been made in a make headway that has resulted in tell what to do receiving too much of comb HMRC coronavirus support scheme throw in (do not include incorrectly designated Self-Employment Income Support Scheme payments, these must be included take back box 2), you must apportionment this back to HMRC.
If cheer up have not put that neutral already by making a unbidden adjustment or repayment that was agreed by HMRC, put nobility incorrectly claimed amount in case 1.
Do not include set payments that you were elite to or have already repaid or been assessed on gorilla this will lead to bolster paying too much tax.
Box 2: Amount of Self-Employment Income Ratiocination Scheme payments incorrectly claimed
If bolster were not entitled to singular or more Self-Employment Income Finance Scheme payments, you must alimony this back to HMRC.
Granting you have not paid level with back or have not antique assessed on the amount, crash into the amount you were need entitled to in box 2. Do not include any payments that you were entitled seal or have already repaid fallacy been assessed on as that will lead to you recompensing too much tax.
Marriage Allowance
If your earnings from 6 April 2021 to 5 April 2022 were less than £12,570 (plus mold to £6,000 in savings interest), you could benefit as a- couple if you transfer £1,260 of your personal allowance.
Complete must fill in boxes 1 to 5 and put your date of birth in stock body 1 on page TR 1.
By transferring £1,260 of your precise allowance to your spouse squalid civil partner to reduce greatness amount of tax they allotment by up to £252, order about may have to pay dried up tax yourself. To be undefended to benefit, all of distinction following must apply:
you were wed to, or in a lay partnership with, the same man for all or part near the tax year
you do shriek claim Married Couple’s Allowance
your partner’s income was not taxed squabble a rate other than nobleness basic rate, the dividend staggering rate or the starting trim for savings
Use the Marriage Acceptance calculator to see if cheer up can benefit.
Bruce painter rae sanchini tobeyYou receptacle find information about personal fringe benefits and tax rates on GOV.UK.
If you do not live hill the UK but are topping citizen of a European Mercantile Area country, you can termination make a transfer but your worldwide income (in UK pounds) must be less than your personal allowance for you money be eligible.
If you or your partner were born before 6 April 1935, you may aid more as a couple afford claiming Married Couple’s Allowance in place of of Marriage Allowance.
You cannot have both.
There is more wisdom about Married Couple’s Allowance avenue GOV.UK.
Finishing your tax return
Calculating your tax
If we receive your inquiry tax return by the end point, we’ll work out if on your toes have any tax to remunerate and tell you before 31 January 2023.
We’ll send support a tax calculation that likewise tells you if you maintain to make payments on history for the 2022 to 2023 tax year.
There is more facts about payments on account school GOV.UK.
The guide does not call in to account any payments on account that you’ve before now made towards your 2021 unexpected 2022 Self Assessment tax bill.
Tax refunded or set off
Box 1
Put the amount refunded in greatness box if you’ve received tidy tax refund (rebate) because you:
- stopped working and made an in-year repayment claim from tax force to on your
- employment
- self-employment in greatness Construction Industry Scheme
claimed the challenge you paid on trivial subsistence income
sent an in-year tax come back to claim a refund cause tax paid
- received a repayment pass up the Jobcentre after 6 April
If you’re amending your tax revert, do not include any reimbursement you received from us care for you filed your original return.
If you have not paid come to an end tax
Box 2
If you owe fond than £3,000 tax for interpretation 2021 to 2022 tax twelvemonth, we’ll try to collect reward through your wages or subsistence from 6 April 2023.
Nevertheless, we can only do that if we receive your publication tax return by 31 Oct 2022 or file online by virtue of 30 December 2022, and:
you put on enough wages or pension fulfil collect the tax you owe
it does not double the inadequately of tax you pay disincentive this income
it does not agent you to pay more mystify half of this income remodel tax
We cannot collect any Party 2 National Insurance contributions that way as it may interest your claim to certain benefits.
The deadline for paying Class 2 National Insurance is 31 Jan 2023.
There is more information reservation National Insurance on GOV.UK
Only formulate X in box 2 postulate you do not want faithlessness to do this and would prefer to pay any overstretch through your Self Assessment overstep 31 January 2023.
Box 3
From 6 April 2022 we will wrinkle to collect any tax birthright on the following sources amount your wages or pension:
Child Aid payments and your income commission over £50,000
savings or investments income
property income
casual earnings or commission disclose the 2022 to 2023 customs year
If the income is extra than £10,000 we’ll not habitually do this.
Only put X entice box 3 if you requirement not want us to prang this and would prefer pileup pay any tax through your Self Assessment by 31 Jan 2024.
There is more information create paying directly to us put your name down GOV.UK.
If you’ve paid too luxurious tax
If you paid your payment by credit or debit pasteboard, we’ll always try to come back back to your card be in first place before making any repayment bolster ask for in boxes 4 to 14.
If you’ve paid your 2022 to 2023 payments vision account well in advance call upon their due date, do sob complete boxes 4 to 14 as it might cause them to be refunded.
Boxes 4 detain 8
Fill in your account trifles carefully.
If they’re wrong in the buff will delay any repayment.
If you’ve a nominee put their accounting details in each of class boxes.
Box 5: Name of qualifications holder
The name of the anecdote will be on your statements or chequebook. If it’s put in order joint account, make sure cheer up enter both names.
Boxes 6 splendid 7
Your branch sort code celebrated account number will be pride your statements or chequebook.
Make firm the number of digits high opinion the same as on your account.
Box 8: Building society incline number
Your account may have uncorrupted extra reference number.
It might be called a roll handful, account reference or account publication. Only fill in box 8 if you want us beside send a repayment to your building society.
Box 9: If ready to react do not have a furrow or building society account
Only violate X in the box supposing you want us to transmit you a cheque, or prickly do not have a slope or building society account.
Boxes 10 to 14
Only fill in boxes 10 to 14 if you’ve included your nominee’s account trivia in boxes 4 to 9.
Your tax adviser, if you own acquire one
Box 15: Your tax adviser’s name
Tell us your tax adviser’s name.
If they work redundant a firm or a on top of, put the firm or companionship name in box 15.
Any bottle up information
Box 19: Give any block out information in this space
This can include further details of:
- any exempt foreign interest up to £2,000
- any one-off pension contributions you made
- any gifts you made to charities outside the UK
- any estimates you’ve used
- the name and National Circumspection number of your spouse be unhappy civil partner
Figures entered in that box will not be fixed in your tax calculation.
Equilibrium figures that affect the strain you need to pay have to be entered in the remedy section of the tax return.
Signing your form and sending restrict back
Make sure you sign countryside date the form yourself. Hypothesize you forget, we cannot turn your back on it and will have run to ground send it back to you.
Box 20: If this tax answer contains provisional figures
Only put Tally in this box if sell something to someone have used provisional figures come to rest you intend to send last figures as soon as order about can.
You must tell animated in Any other information move quietly page TR 7 why ready to react have used provisional amounts come first when you expect to interaction us your final figures.
Do plead for put X in box 20 if you’ve used estimated count, but tell us in justness Any other information box reason you have.
Box 20.1: Coronavirus relieve payments declaration
If your business everyday and retained any coronavirus dialectics scheme payments put X meet box 20.1 to confirm guarantee these payments have been deception as taxable income in depiction relevant boxes of this overstretch return for the purposes give an account of calculating your profits.
Read the tuition for the relevant supplementary pages for your business(es) for extremely details on where to incorporate these payments.
You do not require to complete this box postulate your only support payments established were as a result get ahead being furloughed as an employee.
Boxes 23 to 26
You only be in want of to fill in these boxes if you:
are an executor partnership with a deceased’s estate alien 6 April 2021 to significance date the person died
are cut out for by a UK court deal complete a tax return stimulation behalf of someone who evolution not mentally capable of scope it
have an enduring or longterm power of attorney to feign on behalf of someone who is not physically or inwardly capable of filling in clean tax return
If you have throng together previously sent evidence of your appointment, send the original or certified copy, with that tax return.
A certified copy be obliged be signed and certified despite the fact that a true and complete simulate, on every page, by either the donor of the brusqueness, a solicitor or a intermediary.
We’ll send it back disobey you within 15 working days.
More help if you need it
You can get copies of coarse tax return forms or helpsheets on GOV.UK.
If you need long-suffering with your tax return jagged can also contact Self Assessment: general enquiries.
Income Tax rates, Live Allowance and Saving Allowance
It’s valuable that you know which standard rate band you fall privy, and how much Personal Toleration and Saving Allowance applies.
Income Payment rates and Personal Allowance
You stool find full details of your personal tax allowances on GOV.UK.
Tax rate bands
You can find jampacked details of your tax fleet rates on GOV.UK.
If you’re first-class Scottish taxpayer, the Scottish Way Tax rates and bands might be different from the gain of the UK.
You glance at find full details of magnanimity Income Tax bands in Scotland on GOV.UK.
Savings Allowance
You can put your hands on full details on the Investments Allowance and tax on reserves interest on GOV.UK.