Search all content on GOV.UK

Guidance to help you understand and fill in sections of your Self Assessment tax return.

• Updated: 2 June 2025

• Updated: 1 January 2009

Self Assessment tax returns - deadlines, who must send a tax return, penalties, corrections and returns for someone who has died.

• Overview

  Self Assessment is a system HM Revenue and Customs (HMRC) uses to collect…

• Who must send a tax return

  You must send a tax return if, in the last tax year (6 April to 5 April),…

• Registering for Self Assessment

  You must tell HMRC by 5 October if you need to complete a tax return for…

• Sending a return

  You can send a tax return by either: submitting an online return sending a…

• If you no longer need to send a tax return

  You must tell HMRC as soon as possible if you believe you no longer need…

• Deadlines

  HM Revenue and Customs (HMRC) must receive your tax return and any money…

• Penalties

  You’ll get a penalty if you need to complete a tax return and you: send…

• If you need to change your return

  You can make a change to a tax return after you filed it, for example…

• Claiming a tax refund

  You may be able to get a tax refund (also known as a ‘repayment’ or…

• How to get help

  Find out what support is available to help you fill in your tax return and…

• Returns for someone who has died

  If you’re the ‘personal representative’ (an executor or administrator) for…

How to apply for British citizenship if you're stateless - who's eligible, fees and where to send your application.

Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.

• Updated: 19 December 2025

Get help and extra support when dealing with HMRC if you have additional needs - for example you have a disability or health condition, if English is not your first language or if you’re experiencing domestic abuse or financial hardship.

The Valuation Office Agency (VOA) issue the VO6022 form to assess the rateable value of all non-domestic property.

Protected food name with Traditional Speciality Guaranteed (TSG)

• Updated: 4 January 2021

Find out whether you need to pay UK tax on foreign income - residence and ‘non-dom’ status, tax returns, claiming relief if you’re taxed twice (including certificates of residence)

Married Couple's Allowance could reduce your tax bill each year you're married or in a civil partnership if one of you was born before before 6 April 1935