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How to fill in a self-assessment tax return
Find out how fill out HMRC's self-assessment tax return for the 2023-24 tax year, and what income you need to declare.
A self-assessment tax return is an online or paper form that has to be submitted to HMRC every year by those who owe tax on income they've received.
In some cases, tax is deducted automatically from your wages or pension - known as PAYE.
However, if you receive any other income - such as from self-employment, capital gains, or dividends - you need to report this to HMRC by sending a self-assessment tax return.
Which? tax calculator
Our jargon-free tool can help you tot up your tax bill and send your tax return directly to HMRC.
More than 12.1m people were expected to file a self-assessment tax return for the last tax year.
If you're self-employed, you'll need to submit a self-assessment tax return every year, to pay income tax and National Insurance on your profits. You can find out more in our full guide on how to file a self-employed tax return.
Other people who need to fill in a tax return include anyone who:
earns £100,000 or more last tax year as an employee or pensioner
earned £10,000 or more from savings interest, or investment income (however, note that you should also declare income from savings interest above the personal savings allowance, and dividend income above the dividend allowance)
earned £2,500 or more in untaxed income - for instance, from tips or commission
needs to claim tax relief on pension contributions if you're a higher- or additional-rate taxpayer
claims child benefit, if your or your partner's income is over £50,000 (or £60,000 in 2024-25)
receives taxable income from abroad, or lives abroad but receives an income in the UK
receives state pension payments that exceed your personal allowance and it's your only source of income
is a business partner, or director of a limited company
is a trustee of a registered pension scheme or other trust
is a trustee or representative of someone who has died
is a 'name' at the Lloyd's of London insurance market
is a minister of religion
received a P800 form from HMRC saying you didn't pay enough tax last year, and you haven't yet paid the outstanding sum.
In some cases, you may need to complete a self-assessment tax return and also pay via PAYE: for instance, if you receive a private pension or investment income, make a taxable capital gain or run a business on the side of your employment.
If you run a limited company, you'll need to file a company tax return in addition to a tax return on your personal income.
Will I be sent a tax return?
You'll usually be sent a tax return if:
you have untaxed income from investment, land or property, or from overseas.
you make capital gains above the annual exempt amount (£6,000 in 2023-24, dropping to £3,000 in 2024-25).
you were required to fill in a tax return last year.
you're a pensioner who gets reduced age-related allowance - though you may be sent a special short version that requires fewer details.
You shouldn't rely on HMRC to contact you before submitting a tax return if you know you owe tax. It's your responsibility to make sure you declare all taxable income each year.
If you receive a tax return, you must return it, regardless of whether you owe tax or not.
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Step-by-step: how to register for self-assessment
If you're looking to submit a tax return for the first time, you'll need to register for self-assessment first.
The steps are below.
Register with HMRC: The process will vary depending on whether you're self-employed, registering a partnership or not self-employed - you should click on the option that applies to you. You can register online via HMRC.
Get your Unique Taxpayer Reference (UTR) number: HMRC will send this to you in a letter after you register. The letter will give instructions on how to set up your Government Gateway account.
Use your activation code for your Government Gateway account: Once this is done, you'll be sent another letter in the post containing your activation code. You'll need this to complete the set-up of your account - you should do this promptly as the code will expire.
Complete your account setup: It's only once your Government Gateway account is up and running that you'll be able to log in and submit your tax return.
HMRC warns that the whole process could take up to 20 working days, so make sure you don't leave it until the last minute.
How to fill in a self-assessment tax return
When you submit your tax return online, you'll just need to fill out the sections that apply to you. We explain the process in our guide to online tax returns.
For paper tax returns, you'll need to work out which sections are relevant. Most people will just have to fill out the SA100 form. However, several supplementary pages may apply to your circumstances. We explain more in our guide to paper tax returns.
Some employees, pensioners and self-employed people with a turnover of under £85,000 can be sent a simplified SA200 return. At four pages long, it's much shorter. Unfortunately, you can't opt to fill in this shorter form - HMRC will decide and send it out to you.
Details you may need to include on your tax return include:
State pension: the total amount of state pension payments you were entitled to receive, plus any lump sum
Private pensions: detail the gross amount of any annuities or lump sums
Benefits: include anything you've received in incapacity benefit and jobseeker's allowance, plus the total of taxable benefits from bereavement allowance, carer's allowance or industrial death benefit
Other income: this is anything not related to interest or dividends, and you can also include any allowable expenses related to this income
Pension contributions: all payments where deductions were made after tax
Charitable donations: include the total amount of Gift Aid donations
Blind Person's Allowance: you just need to confirm whether or not you're claiming this
Student loan repayments: detail deductions made by your employer
High-income child benefit charge: this is only for those receiving child benefit when they, or their partner, earn more than £50,000 in 2023-24, or £60,000 in 2024-25.
Marriage allowance: the marriage allowance means you can transfer some of your personal allowance to your spouse if your income is less than the personal allowance (£12,570 in 2023-24 and unchanged in 2024-25).
Before you start filling out your tax return, it's best to gather all of the information you'll need.
31 January 2025: tax payment deadline for 2022-23 tax owed. If you pay your tax by payments on account you may have already made payments towards this bill.
HMRC has the power to charge increasingly expensive penalties if you miss the tax return deadline, which starts with a £100 fine from the first day your return is late.
If you don't pay your tax by 31 January 2025, HMRC will charge you interest, set at the Bank of England base rate plus 2.5%.
If your circumstances change, and you start earning untaxed income, you must let HMRC know by 5 October following the end of the tax year. It will then decide whether you need to complete a tax return.
If you used to send a tax return but don't need to anymore (for instance, if you're no longer self-employed), contact HMRC to close your self-assessment account.
Help with self-assessment
The UK tax system can be difficult to navigate, so we've rounded up commonly asked questions about filing your self-assessment tax return.
You can call HMRC on 0300 200 3610 to request blank tax return forms or guidance notes. You can also download them online.
Alternatively, if you register for online self-assessment with HMRC or use the Which? tax calculator, you can submit your information online.
You can submit your return online via the HMRC website.
Alternatively, you can use the Which? tax calculator to send direct to HMRC for a small fee.
You can also submit a paper tax return in the post. You can find HMRC's address on your forms and any other correspondence.
You can pay via the HMRC app, online or telephone banking, CHAPS, debit card online, at your bank or building society, Bacs, Direct Debit or cheque through the post.
You can no longer pay HMRC at the Post Office or via credit card.
You can view your HMRC online account to check if your payment has been received - it should show as 'paid' three to six working days after you made the payment.
If you paid by post, you can include a letter with your payment asking for a receipt from HMRC. They should send this back to you by post.
If you're struggling to pay your tax bill, contact HMRC and make a 'payment proposal'. This is an alternative way of paying your bill, either through monthly or quarterly payments.
HMRC will consider this proposal, and may ask for more information about other assets you have, such as savings and investments, before accepting the offer.
Those with business or property income must make payments in advance via payment on account. Your tax bill is then settled the following January (ie January 2024 for the 2022-23 tax year).
If you have overpaid, you'll get a refund plus interest. If you've underpaid, you'll have to pay extra. You can also ask HMRC to adjust your payments on account if you believe you will have a smaller tax bill this year.
If you've overpaid and the error is down to HMRC, you can generally claim a full rebate - but you'll need to do this within four years of the end of the tax year you're claiming for.
So, if you paid too much tax for the 2021-22 tax year, you'll have to make a claim before 5 April 2026.
If you've paid too much tax because of your own mistake - such as not claiming an allowance you're entitled to - you can correct your tax return within the first year of filing it.
Errors may also mean that you underpay tax. In this case, you should contact HMRC as soon as possible to correct your return. Failing to correct an error may lead to a steep fine.
There is an automatic £100 fine if you submit your tax return after the deadline, and the penalties go up over time. You may also face late fines on any tax payment you owe that is overdue.
If you miss the deadline, file your tax return as soon as possible to avoid fines building up.