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HMRC internal manual

Self Assessment Manual

Records: set up taxpayer record: criteria for an SA record

An SA record is required where an individual has either completed form CWF1 or SA400 or SA401 or SA402 or SA1 and/or they fall into a category below. (See SAM100001 for general information on these forms).

For tax years up to and including 2015-2016

  • Is receiving income from letting any property or land
  • Is an employee or pensioner and is in receipt of savings or investment income (from which tax has been deducted) of £10,000 or more (before tax)


For tax years 2016-2017 onwards

  • Is receiving income from letting any property or land of £2500 or more
  • Is receiving income from savings and investments of £10,000 or more before tax
  • Is receiving income from dividends of £10,000 or more before tax


For all years

  • Is receiving income from self employment (this includes foster carers) or a partnership source (partnership returns will also be required)
  • Is a Minister of Religion (of any faith or denomination)
  • Is receiving untaxed income of £2500 or more
  • Is receiving (or can be treated as receiving) income from a trust or settlement or any income from the estate of a deceased person and further tax is due on that income
  • Is receiving taxable foreign income. If however the foreign income is less than £300, and consists solely of foreign dividend income and the individual does not meet any other criteria for SA, there is no requirement for the individual to complete SA returns
  • Is a Name or member of Lloyd’s
  • The individual or their partner is entitled to receive Child Benefit (or someone else claims Child Benefit for a child who lives with the individual) which is liable to the High Income Child Benefit Charge (from 2012-2013), and the individual has the higher adjusted net income
  • Is receiving unauthorised payments from a pension scheme which are liable to a tax charge, including those payments which are liable to unauthorised payment surcharge
  • Is making a claim for Community Investment Tax Relief
  • Is making a claim for Enterprise Investment Scheme, Seed Enterprise Investment Scheme, Social Investment Tax Relief or Venture Capital Trust, where the relief claimed for each item is more than £10000
  • Has Capital Gains tax to pay after the £11,000 exemption or to claim an allowable loss

See also subject ‘Criteria For A PAYE / SA Record’ (SAM100050).