Guidance

Self Assessment datasets

Select variables taken from various Self Assessment forms filed with HMRC, including information from self-employed, partnerships and short tax returns.

Self Assessment

Self-employment returns

These forms should be completed by anybody who is self-employed. The use of the short or full return will depend on the complexity of tax affairs. If a self-employed individual has relatively simple tax affairs and an annual turnover below a certain threshold (£73,000 in 2012/13) they can complete the short self-employment return.

Self-employment returns

Partnership returns

Self Assessment tax calculation

Self-employment returns

Variable name Description
Identifier Unique identifier for taxpayer
TCN_CODE Trade classification number
FSE_NO Identifies if the return was full or short (0 = short return, 1= full return)
BUS_SALE Turnover
GOODS_T Cost of goods bought for resale or goods used
SUBCON_T Construction industry - payments to subcontractors
WAGES_T Wages, salaries and other staff costs
MOTOR_T Car, van and travel costs
PREM_T Rent, rates, power and insurance costs
REPAIR_T Repairs and renewals of property and equipment
ADMIN_T Phone, fax, stationery and other office costs
ADVERT_T Advertising and business entertainment costs
INTPMT_T Interest on bank and other loans
FINANC_T Bank, credit card and other financial charges
BDEBT_T Irrecoverable debts written off
LEGAL_T Accountancy, legal and other professional fees
DEPREC_T Depreciation and loss/profit on sales of assets
OTHER_T Other business expenses
TOTAL_T Total expenses
WAGES_D Disallowable expenses on wages, salaries and other staff costs

Top

Partnership returns

The partnership return is for anybody who, during the relevant year, was entitled to a share of profits, losses or income from a business that they carried on as part of a partnership.

Variable name Description
Identifier Unique identifier for partnership
TCN_CODE Trade classification number
TURN_AND Turnover including other business receipts and goods etc taken for personal use
BUS_SALE Sales/business income (turnover)
EMPLOYEE Employee costs recorded under expenses
STATEMEN Number of partners in the partnership for this accounting period

Top

Self Assessment tax calculation

The Self Assessment tax calculation (SA302) is sent out by HM Revenue and Customs (HMRC) and is personal to individuals. It shows what tax you owe - or are owed - and is based on your tax return for a particular year. The tax calculation will tell you when you need to pay any tax due, or how much you’re due back. As with short tax returns, the tax calculation is only sent to specific customers and cannot be downloaded, so HMRC can’t provide details of the variables on this section of the site.

Top

Published 14 November 2014