File Tax Return

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The key takeaways are that a tax return must be filed annually providing income and capital gains information for the tax year, most people file online which is quick and easy, and there are deadlines and penalties for late filing.

To file a tax return, you need your Unique Taxpayer Reference (UTR), National Insurance number (NINO), employer reference if applicable, and you should check that your tax return form includes sections for all your income and claims which may require supplementary pages.

The deadlines for filing a paper return are 31 October 2019 or 3 months after the notice date, whichever is later. The deadline for filing online is 31 January 2020 or 3 months after the notice date, whichever is later. Late filing will incur penalties.

Important information to include on your tax return before sending it to us.

Please make sure you


include your:
• 10-digit Unique Taxpayer Please make sure you
Reference (UTR) enter your full name
• National Insurance and address in the
number (NINO) Tax Return 2019
‘Issue address’ box
Tax return – page TR 1 below before printing
• employer reference (if you Tax year 6 April 2018 to 5 April 2019 (2018–19)

have one) UTR


your tax return.
Tax Return 2019
before printing your
NINO Issue address
Employer reference Tax year 6 April 2018 to 5 April 2019 (2018–19)

tax return. Date Tax Return 2019


UTR
Tax year 6 April 2018 to 5 April 2019
HM Revenue and Customs office address
NINO (2018–19) Issue address
Employer reference

Date
UTR
NINO Issue address HM Revenue and Customs office address
Employer reference

Date For
Telephone Reference
HM Revenue and Customs office address
Your tax return
This notice requires you, by law, to make a return of your Most people file online
taxable income and capital gains, and any documents It’s quick and easy to file online. Get started by typing
requested, for the year from 6 April 2018 to 5 April 2019.
Tax Return 2019
www.gov.uk/log-in-file-self-assessment-tax-return into For
your internet browser address bar to go directly to our
Telephone Reference
Deadlines official website.
Tax year 6 April 2018 to 5 April 2019 (2018–19)
We must receive your tax return by these dates: Your tax return
Do not use a search website to find HMRC services online.

If you do not, we may • if you’re using a paper return – by 31 October 2019


(or 3 months after the date of this notice if that’s later)
If you haven’t sent a tax return online before, why not join
the 92% ofThis notice
people who requires
already doyou, by law,
it online? to make
It’s easy, a return of your
secure Most people file online

have to send your tax • if you’re filing a return online – by 31 January 2020 UTR taxable
and available income
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and capital
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also signand
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for email It’s quick and easy to file online. Get started by typing
alerts and requested,
NINO for the
online messages year
to help youfrom 6 April
manage your2018 to 5 April 2019.
tax affairs.
(or 3 months after the date of this notice if that’s later)
Issuewww.gov.uk/log-in-file-self-assessment-tax-return
address into

return back to you, and If your return is late you’ll be charged a £100 penalty.
Forthan 3 months late, you’ll be
If your return is more
Employer reference
To file on paper, please fill in this form using the following rules:
• enter yourDeadlines
figures in whole pounds – ignore the pence
To official
your internet browser address bar to go directly to our

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If this tax return
20 requested, contains
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– you may need somewww.gov.uk/log-in-file-self-assessment-tax-return
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separate supplementary pages (see page TR 2 and the Tax Return notes).
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1
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25 If you filled in boxes 23 and 24 enter your nameYour date of birth – it helps get your tax right
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elsea paper return – by 31 October 2019 If you haven’t sent a tax return online before, why not join
I understand that I may have to pay financial penalties and
(or 3 months after the date of this notice if that’s later) the 92%4ofYour National Insurance number – leave blank if the
people who already do it online? It’s easy, secure
face prosecution if I give false information. 2 Your name and address – if it is different from what is correct number is shown above
and available 24 hours a day and you can also sign up for email
• if you’re filing a return online – by 31 January 2020
on the front of this form, please write the correct details
26 and your address (or 3 months after the date of this notice if that’s later) alerts and online messages to help you manage your tax affairs.
Starting
Signature your tax return Signing your form and sending it back underneath the wrong ones and put the date you changed
If your return address
is late you’ll
below be
DD charged
MM YYYY a £100 penalty. To file on paper, please fill in this form using the following rules:
Please fill in this section and sign and date the declaration at box 22.
Before you start to fill it in, look through your tax return to make sure there is a section for all your income
If your returnand claims
is more than 3 months late, you’ll be • enter your figures in whole pounds – ignore the pence
– you may need some separate supplementary pages 20 (see
If thispage TR contains
tax return 2 and provisional
the Tax figures,
Return putnotes).
‘X’ in charged dailysigned
23 If you’ve penalties of £10
on behalf a day. else, enter
of someone • round down income and round up expenses and tax paid,
the box the capacity. For example, executor, receiver it is to your benefit
For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets.If you pay late you’ll be charged interest and a late • if TR
a box 1does not apply, please leave it blank – don’t strike
paymentSA100
penalty. 2019 Page HMRC 12/18
through empty boxes or write anything else
Your personal details
Date DD MM YYYY Postcode

21 If you’re enclosing separate supplementary pages,


put ‘X’ in the box
1 Your date of birth – it helps get your tax right 3 Your phone number Starting your tax return
24 Enter the name of the person you have signed for

DD MM YYYY Before you start to fill it in, look through your tax return to make sure there is a section for all your income and claims
22 Declaration
– you may need some separate supplementary pages (see page TR 2 and the Tax Return notes).
I declare that the information I’ve given on this tax return For help
25 If filling in this
you filled form,
in boxes go to
23 and 24 www.gov.uk/taxreturnforms
enter your name and read the notes and helpsheets.
and any supplementary Youris correct
4 pages National Insurance
and complete to number – leave blank if the
2 Your name and address – if it is different from theisbest of my knowledgecorrect
what and belief.
number is shown above Your personal details
I understand that I may have to pay financial penalties and
on the front of this form, please write the correct details 1 Your date of birth – it helps get your tax right 3 Your phone number
face prosecution if I give false information.
underneath the wrong ones and put the date you changed 26 DD MM
and YYYY
your address
Signature
address below DD MM YYYY

4 Your National Insurance number – leave blank if the


2 Your name and address – if it is different from what is correct number is shown above
Date DD MM YYYY onPostcode
the front of this form, please write the correct details
SA100 2019 Page TR 1 HMRC 12/18
underneath the wrong ones and put the date you changed
address below DD MM YYYY

Tax return – page TR 8


SA100 2019 Page TR 1 HMRC 12/18

Please do not include this information sheet with your tax return.

SA100 2019 Tax return: Information sheet HMRC 12/18


Tax Return 2019
Tax year 6 April 2018 to 5 April 2019 (2018–19)

UTR
NINO Issue address
Employer reference

Date

HM Revenue and Customs office address

For
Telephone Reference

Your tax return


This notice requires you, by law, to make a return of your Most people file online
taxable income and capital gains, and any documents It’s quick and easy to file online. Get started by typing
requested, for the year from 6 April 2018 to 5 April 2019. www.gov.uk/log-in-file-self-assessment-tax-return into
your internet browser address bar to go directly to our
Deadlines official website.
We must receive your tax return by these dates: Do not use a search website to find HMRC services online.
• if you’re using a paper return – by 31 October 2019 If you haven’t sent a tax return online before, why not join
(or 3 months after the date of this notice if that’s later) the 92% of people who already do it online? It’s easy, secure
• if you’re filing a return online – by 31 January 2020 and available 24 hours a day and you can also sign up for email
(or 3 months after the date of this notice if that’s later) alerts and online messages to help you manage your tax affairs.
If your return is late you’ll be charged a £100 penalty. To file on paper, please fill in this form using the following rules:
If your return is more than 3 months late, you’ll be • enter your figures in whole pounds – ignore the pence
charged daily penalties of £10 a day. • round down income and round up expenses and tax paid,
If you pay late you’ll be charged interest and a late it is to your benefit
payment penalty. • if a box does not apply, please leave it blank – don’t strike
through empty boxes or write anything else

Starting your tax return


Before you start to fill it in, look through your tax return to make sure there is a section for all your income and claims
– you may need some separate supplementary pages (see page TR 2 and the Tax Return notes).
For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets.

Your personal details


1 Y
 our date of birth – it helps get your tax right 3 Your phone number
DD MM YYYY

4 Y
 our National Insurance number – leave blank if the
2 Y
 our name and address – if it is different from what is correct number is shown above
on the front of this form, please write the correct details
underneath the wrong ones and put the date you changed
address below DD MM YYYY

SA100 2019 Page TR 1 HMRC 12/18


What makes up your tax return
To make a complete return of your taxable income and gains for the year to 5 April 2019 you may need to complete some
separate supplementary pages. Answer the following questions by putting ‘X’ in the ‘Yes’ or ‘No’ box.

1 Employment 6 Trusts etc


Were you an employee, director, office holder or agency Did you receive, or are you treated as having received,
worker in the year to 5 April 2019? Please read the income from a trust, settlement or the residue of
notes before answering. Fill in a separate ‘Employment’ a deceased person’s estate? This does not include cash
page for each employment, directorship and so on. On lump sums/transfer of assets, otherwise known as capital
each ‘Employment’ page you complete, enter any other distributions, received under a will.
payments, expenses or benefits related to that employment.
Say how many ‘Employment’ pages you are completing in Yes No
the ‘Number’ box below.

7 C
 apital gains summary
Yes No Number
If you sold or disposed of any assets (for example,
stocks, shares, land and property, a business), or had any
2 S
 elf-employment chargeable gains, read the notes to decide if you have
If you worked for yourself (on your ‘own account’ or in to fill in the ‘Capital gains summary’ page. If you do,
self-employment) in the year to 5 April 2019, read the you must also provide separate computations.
notes to decide if you need to fill in the ‘Self-employment’
Do you need to fill in the ‘Capital gains summary’ page
pages. You may not need to if this income is up to £1,000.
and provide computations?
Do you need to fill in the ‘Self-employment’ pages?
Fill in a separate ‘Self-employment’ page for each business. Yes No Computation(s) provided
On each ‘Self-employment’ page you complete, enter any
payments or expenses related to that business. Say how
many businesses you had in the ‘Number’ box below. 8 R
 esidence, remittance basis etc
(Answer ‘Yes’ if you were a ‘Name’ at Lloyd’s.) Were you, for all or part of the year to 5 April 2019,
one or more of the following:
• not resident
Yes No Number
• not domiciled in the UK and claiming the
remittance basis
3 Partnership • dual resident in the UK and another country?
Were you in a partnership? Fill in a separate ‘Partnership’
page for each partnership you were a partner in and say
Yes No
how many partnerships you had in the ‘Number’ box below.

Yes No Number 9 A
 dditional information
Some less common kinds of income and tax reliefs, for
4 U
 K property example Married Couple’s Allowance, Life insurance gains,
If you received income from UK property (including rents chargeable event gains, Seafarer’s Earnings Deduction
and other income from land you own or lease out), read the and details of disclosed tax avoidance schemes, should
notes to decide if you need to fill in the ‘UK property’ pages. be returned on the ‘Additional information’ pages. Do you
You may not need to if this income is up to £1,000. need to fill in the ‘Additional information’ pages?
Do you need to fill in the ‘UK property’ pages?
Yes No
Yes No

If you need more pages


5 F
 oreign If you answered ‘Yes’ to any of questions 1 to 9,
If you: please check to see if within this return, there’s
• were entitled to any foreign income a page dealing with that kind of income or gain.
• have, or could have, received (directly or indirectly) If there’s not, you’ll need separate supplementary
income, or a capital payment or benefit from a pages. Do you need to get and fill in separate
person abroad as a result of any transfer of assets supplementary pages?
• want to claim relief for foreign tax paid
read the notes to decide if you need to fill in the Yes No
‘Foreign’ pages. You may not need to if your only foreign
If ‘Yes’, go to www.gov.uk/taxreturnforms
income was from land and property abroad up to £1,000.
to download them.
Do you need to fill in the ‘Foreign’ pages?

Yes No

SA100 2019 Page TR 2


Income
Interest and dividends from UK banks and building societies

1 T
 axed UK interest – the net amount after tax has been 5 O
 ther dividends – the amount received - read the notes
taken off - read the notes
£ • 0 0
£ • 0 0
6 F
 oreign dividends (up to £300) – the amount in sterling
2 U
 ntaxed UK interest – amounts which have not had tax after foreign tax was taken off. Don’t include this amount
taken off - read the notes in the ‘Foreign’ pages

£ • 0 0 £ • 0 0

3 Untaxed
 foreign interest (up to £2,000) – amounts which 7 Tax taken off foreign dividends – the sterling equivalent
have not had tax taken off - read the notes
£ • 0 0
£ • 0 0

4 D
 ividends from UK companies – the amount received
- read the notes


£ • 0 0

UK pensions, annuities and other state benefits received


8 State
 Pension – amount you were entitled to receive in the 12 Tax taken off box 11
year, not the weekly or 4-weekly amount - read the notes
£ • 0 0
£ • 0 0
13 T
 axable Incapacity Benefit and contribution-based
9 State
 Pension lump sum – the gross amount of any Employment and Support Allowance - read the notes
lump sum - read the notes
£ • 0 0
£ • 0 0
14 Tax taken off Incapacity Benefit in box 13
10 Tax taken off box 9
£ • 0 0
£ • 0 0
15 Jobseeker’s
 Allowance
11 P
 ensions (other than State Pension), retirement
annuities and taxable lump sums treated as pensions
£ • 0 0
– the gross amount. Tax taken off goes in box 12
16 Total of any other taxable State Pensions and benefits
£ • 0 0
£ • 0 0

Other UK income not included on supplementary pages


Do not use this section for income that should be returned on supplementary pages. Share schemes, gilts, stock dividends,
life insurance gains and certain other kinds of income go on the ‘Additional information’ pages.

17 O
 ther taxable income – before expenses and tax 20 Benefit from pre-owned assets - read the notes
taken off
£ • 0 0
£ • 0 0
21 Description
 of income in boxes 17 and 20 – if there’s
18 Total amount of allowable expenses – read the notes not enough space here please give details in the
‘Any other information’ box, box 19, on page TR 7
£ • 0 0

19 Any tax taken off box 17

£ • 0 0

SA100 2019 Page TR 3


Tax reliefs
Paying into registered pension schemes and overseas pension schemes
Do not include payments you make to your employer’s pension scheme which are deducted from your pay before tax
or payments made by your employer. If your contributions and other pension inputs are more than the Annual Allowance,
you should also fill in boxes 10, 11 and 12 on page Ai 4 of the ‘Additional information‘ pages.

1 P
 ayments to registered pension schemes where basic 3 P
 ayments to your employer’s scheme which were not
rate tax relief will be claimed by your pension provider deducted from your pay before tax – this will be
(called ‘relief at source’). Enter the payments and basic unusual – read the notes
rate tax
£ • 0 0
£ • 0 0
4 Payments
 to an overseas pension scheme, which is not
2 Payments
 to a retirement annuity contract where basic UK-registered, which are eligible for tax relief and were
rate tax relief will not be claimed by your provider not deducted from your pay before tax

£ • 0 0 £ • 0 0

Charitable giving
5 Gift Aid payments made in the year to 5 April 2019 9 Value of qualifying shares or securities gifted to charity

£ • 0 0 £ • 0 0

6 Total of any ‘one-off’ payments in box 5 10 Value of qualifying land and buildings gifted to charity

£ • 0 0 £ • 0 0

7 G
 ift Aid payments made in the year to 5 April 2019 11 V
 alue of qualifying investments gifted to non-UK
but treated as if made in the year to 5 April 2018 charities in boxes 9 and 10

£ • 0 0 £ • 0 0

8 Gift
 Aid payments made after 5 April 2019 but to be 12 Gift Aid payments to non-UK charities in box 5
treated as if made in the year to 5 April 2019
£ • 0 0
£ • 0 0

Blind Person’s Allowance


13 If you’re registered blind, or severely sight impaired, 15 If you want your spouse’s, or civil partner’s, surplus
and your name is on a local authority or other register, allowance, put ‘X’ in the box
put ‘X’ in the box

16 If you want your spouse, or civil partner, to have your


14 Enter the name of the local authority or other register surplus allowance, put ‘X’ in the box

Other less common reliefs are on the ‘Additional information’ pages.

SA100 2019 Page TR 4


Student Loan repayments
Please read the notes before filling in boxes 1 to 3.

1 If you’ve received notification from the Student Loans 2 If your employer has deducted Student Loan
Company that repayment of an Income Contingent repayments enter the amount deducted
Student Loan began before 6 April 2019,
put ‘X’ in the box and we’ll use your plan type to
£ • 0 0
calculate the amount due
3 If you think your loan may be fully repaid within
the next 2 years, put ‘X’ in the box

High Income Child Benefit Charge


Fill in this section if all of the following apply:
• your income was over £50,000
• you or your partner (if you have one) got Child Benefit (this also applies if someone else claims Child Benefit
for a child who lives with you and pays you or your partner for the child’s upkeep)
• couples only – your income was higher than your partner’s
Please read the notes. Use the calculator at www.gov.uk/child-benefit-tax-calculator to help you work out
the Child Benefit payments you received.
If you have to pay this charge for the 2019–20 tax year and you do not want us to use your 2019–20 PAYE tax code
to collect that tax during the year, put ‘X’ in box 3 on page TR 6.

1 E
 nter the total amount of Child Benefit you and your 3 E
 nter the date that you and your partner
partner got for the year to 5 April 2019 stopped getting all Child Benefit payments
if this was before 6 April 2019
£ • 0 0 DD MM YYYY

2 E
 nter the number of children you and your partner
got Child Benefit for on 5 April 2019

Marriage Allowance
Please read the notes. If your income for the year ended 5 April 2019 was less than £11,850 you can transfer £1,190
of your Personal Allowance to your spouse or civil partner to reduce the amount of tax they pay if all of the following apply:
• you were married to, or in a civil partnership with, the same person for all or part of the tax year
• you were both born on or after 6 April 1935
• your spouse or civil partner’s income was not taxed at the higher rate
Fill in this section if you want to make the transfer:

1 Your spouse or civil partner’s first name 4 Your spouse or civil partner’s date of birth DD MM YYYY

2 Your spouse or civil partner’s last name 5 Date of marriage or civil partnership DD MM YYYY

3 Your spouse or civil partner’s National Insurance number

SA100 2019 Page TR 5


Finishing your tax return
C
 alculating your tax – if we receive this paper tax return by 31 October 2019 or if you file online, we’ll do the
calculation for you and tell you how much you have to pay (or what your repayment will be) before 31 January 2020.
We’ll add the amount due to your Self Assessment Statement, together with any other amounts due.
Do not enter payments on account, or other payments you have made towards the amounts due, on your
tax return. We’ll deduct these on your Self Assessment Statement. If you want to calculate your tax, ask us for
the ‘Tax calculation summary’ pages and notes. The notes will help you work out any tax due, or repayable,
and if payments on account are necessary.

Tax refunded or set off


1 If you’ve had any 2018–19 Income Tax refunded or set off by us or Jobcentre Plus, enter the amount - read the notes

£ • 0 0

If you have not paid enough tax


We recommend you pay any tax due electronically. Read the notes.

2 If you owe less than £3,000 for the 2018–19 tax year 3 If you owe tax on savings, casual earnings and/or
(excluding Class 2 NICs) and you send us your paper the High Income Child Benefit Charge for the 2019–20
tax return by 31 October, or 30 December 2019 if you tax year, we’ll try to collect it through your wages or
file online, we’ll try to collect the tax through your pension by adjusting your 2019–20 tax code.
wages or pension by adjusting your 2020-21 tax code. If you do not want us to do this, put ‘X’ in the box
If you do not want us to do this, put ‘X’ in the box - read the notes
- read the notes

If you have paid too much tax


To claim a repayment, fill in boxes 4 to 14 below. If you paid your tax by credit or debit card, we’ll always try to repay back
to your card first before making any repayment as requested by you below. Please allow up to 4 weeks for any repayment
to reach you before contacting us.

4 Name of bank or building society 10 If


 you’ve entered a nominee’s name in box 5,
put ‘X’ in the box

5 Name of account holder (or nominee)


11 If your nominee is your tax adviser, put ‘X’ in the box

12 Nominee’s address
6 Branch sort code

— —

7 Account number

13 and postcode
8 Building society reference number

14 T
 o authorise your nominee to receive any repayment,
9 If
 you do not have a bank or building society account, you must sign in the box. A photocopy of your
or if you want us to send a cheque to you or to your signature will not do
nominee, put ‘X’ in the box

SA100 2019 Page TR 6


Your tax adviser, if you have one
This section is optional. Please read the notes about authorising your tax adviser.

15 Your tax adviser’s name 17 The first line of their address including the postcode

16 Their phone number Postcode

18 The reference your adviser uses for you

Any other information

19 Please give any other information in this space

SA100 2019 Page TR 7


Signing your form and sending it back
Please fill in this section and sign and date the declaration at box 22.

20 If this tax return contains provisional figures, put ‘X’ in 23 If you’ve signed on behalf of someone else, enter
the box the capacity. For example, executor, receiver

21 If you’re enclosing separate supplementary pages,


put ‘X’ in the box
24 Enter the name of the person you have signed for

22 Declaration
I declare that the information I’ve given on this tax return 25 If you filled in boxes 23 and 24 enter your name
and any supplementary pages is correct and complete to
the best of my knowledge and belief.
I understand that I may have to pay financial penalties and
face prosecution if I give false information.
26 and your address
Signature

Date DD MM YYYY Postcode

SA100 2019 Page TR 8

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