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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: return issue: criteria for issue of short tax return

The decision that an individual taxpayer qualifies to receive a Short Tax Return (SA200) is made when the tax return for the previous year is captured. The taxpayer’s Return Profile will then be automatically updated to indicate that the SA200 is applicable.

To qualify for a form SA200, the previous year return must indicate that the taxpayer is not

  • An Internet filer
  • A complicated return (CPR) or expatriate case (indicated by the OUID)
  • A director of a company. (Other than exempt directors. Provided that their tax affairs do not otherwise require completion, returns will not be required from directors of companies which are set up for charitable purposes, or that are neither profit making nor trading and that do not make payments in any way or provide any company benefits for the directors.

Examples:

* Directors of Community Amateur Sports Clubs (CASCs)
* Directors of companies set up by tenants to manage freeholds
* Nominal directorships (for example school governors)
  • A foster carer or shared lives carer wishing to take advantage of qualifying care relief
  • In receipt of foreign earnings from an employment
  • In receipt of Child Benefit which is liable to the High Income Child Benefit Charge
  • Running more than one self-employed business or in receipt of a turnover of £82,000 or more from self-employment
  • Deriving income from furnished holiday lettings or in receipt of a turnover of £82,000 or more from land and property
  • Received Property Income Distributions (PIDS) from UK Real Estate Investment Trusts (UK REITS) or Property Authorised Investment Funds (PAIFS), including PIDS paid by the issue of a stock dividend
  • Required to complete supplementary pages in respect of

    • Ministers of Religion
    • Lloyds Underwriters
    • Partnership
    • Foreign (Unless the only foreign income is foreign dividends of up to £300 per year, the net Stirling equivalent amount can be included within the UK Dividends box at 5.3)
    • Trusts
    • Non-residence

There must also have been no entries in respect of the following items. Note: Box numbers relate to the 2014-15 Main Tax Return (SA100)

  • Gains from policies and contracts with life insurers (boxes 4 to 11 of the Other UK income section of the Additional information page Ai 1)
  • Claims to reliefs (boxes 1 to 11 of the Other tax reliefs section of the Additional information page Ai 1)
  • Gifts of investments to charities (boxes 8 to 12 of the Tax reliefs section, page TR 4)
  • Sharing of married couple’s allowance (boxes 3 or 6 of the Age related married couples allowance section of the Additional information page Ai 3)
  • Transfer of surplus allowances (boxes 10 and 11 of the Age related married couples allowance section of the Additional information page Ai 3 or, if the taxpayer self-calculates, boxes 11 and 12 of the Tax Calculation Summary page TCS 1)
  • Relief for trading losses or post-cessation receipts (boxes 3 and 4 of the Other information section of the Additional information page Ai 3, and boxes 14 and 15 of the Other UK income section of the Additional information page Ai 1)

Note: If the taxpayer also qualifies to be removed from SA, then no return will be issued in subsequent years, despite being noted as suitable for receipt of an SA200.