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Self Assessment tax returns - deadlines, who must send a tax return, penalties, corrections and returns for someone who has died.
Self Assessment is a system HM Revenue and Customs (HMRC) uses to collect…
You must send a tax return if, in the last tax year (6 April to 5 April),…
You must register for Self Assessment if you have to send a tax return and…
You must tell HMRC if you believe you no longer need to send a tax return.…
HM Revenue and Customs (HMRC) must receive your tax return and any money…
You’ll get a penalty if you need to send a tax return and you miss the…
You can make a change to a tax return after you filed it, for example…
If you need help with Self Assessment, you can: appoint someone to fill in…
If you’re the ‘personal representative’ (an executor or administrator) for…
Use the Capital Goods Scheme if you reclaim VAT on capital items like expensive land, property or computer equipment.
Business expenses you can claim if you're self-employed
If you’re self-employed, your business will have various running costs.…
Claim items you’d normally use for less than 2 years as allowable…
You can claim allowable business expenses for: vehicle insurance repairs…
You can claim allowable business expenses for: uniforms protective…
You can claim allowable business expenses for: employee and staff salaries…
You can claim allowable business expenses for: goods for resale (stock)…
Accountancy, legal and other professional fees can count as allowable…
You can claim allowable business expenses for: advertising in newspapers…
You can claim allowable business expenses for training that helps you:…
Keep records of all your business expenses as proof of your costs. Add up…
This tax information and impact note outlines the introduction of full expensing for companies investing in plant and machinery from 1 April 2023 until 31 March 2026.
This tax information and impact note outlines permanent full expensing for companies investing in plant and machinery.…
Claiming tax relief on expenses you have to pay for your work, like uniforms, tools, travel and working from home costs.
Tell HMRC if you've stopped being self-employed, or you're ending or leaving a business partnership - responsibilities, tax returns, letting any employees know.
Find out about tax as a landlord, and how to work out your rental income if you rent out property.
An introduction to full expensing and the UK's capital allowances regime
How to work out splitting up money, property and possessions when you divorce or dissolve a civil partnership - including mediation.
Use supplementary pages SA105 to record UK property income on your SA100 Tax Return.
Use supplementary pages SA103S to record self-employment income on your SA100 tax return if your annual business turnover was below the VAT threshold for the tax year.
Find out if simplified expenses suits your business. Compare what expenses you can claim using simplified expenses with what you can claim by working out the actual costs.
Claim capital allowances so your business pays less tax when you buy assets - equipment, fixtures, business cars, plant and machinery, annual investment allowance, first year allowances.
Small businesses can record income and expenses when money is actually paid rather than when they've invoiced or received
Use form SA900 to file a Trust and Estate Tax Return.
Working out your Corporation Tax rate and getting reliefs and other deductions from your Corporation Tax bill
Landlord responsibilities when renting out your property, including making repairs, health and safety, increasing the rent and changing regulated tenancies.
Use form SA800 to file a Partnership Tax Return.
Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses
Don’t include personal or financial information like your National Insurance number or credit card details.
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