SA100 — Page TR1

Your personal details

The same details HMRC asks for on the first page of the Self Assessment return.

Before you start

HMRC needs to identify you. Get your UTR (10 digits, from the SA welcome letter or your gov.uk personal tax account) and your National Insurance number (on your P60, payslip or NI card) ready.

If you don't have a UTR yet, register at gov.uk/register-for-self-assessment at least 20 working days before the deadline (31 January).

Documentele tale pe categorii

Folosește zona de încărcare din colțul dreapta-sus al paginii pentru a adăuga bonuri, facturi, P60, P11D și extrase bancare PDF. Aici vezi totalul pe fiecare categorie de cheltuieli — sumele sunt completate automat în căsuțele formularelor SA.

Box 1 Your title

Box 2 Your first name

Box 3 Your last name

Box 4 Your date of birth

Address

Box 5 Residential address Start typing — or enter your postcode below to auto-fill your address.

Box 6 Postcode

Box 7 Daytime phone Leave blank if not applicable.

Identifiers

Box 8 Unique Taxpayer Reference (UTR)

Where do I find this?

SA letter Top-right of any letter HMRC sent you about Self Assessment ("UTR: 1234567890").

gov.uk Sign in to your Personal Tax Account at gov.uk/personal-tax-account → "Self Assessment".

HMRC app Open the official HMRC app → Self Assessment tab.

Box 9 National Insurance number

Where do I find this?

P60 Top section — "National Insurance number".

Payslip Usually printed near your name and tax code.

HMRC app Profile → Identity.

SA100 — Page TR2

Which pages do you need to fill in?

HMRC asks the same screening questions. Tick every situation that applied to you between 6 April 2025 and 5 April 2026.

Why this matters

Your answers here decide which supplementary pages of the SA100 you fill in. We mirror HMRC's questions so the form numbers match exactly when you transfer your answers to gov.uk.

Were you an employee, director, office-holder or agency worker in the tax year?
If yes, you'll fill in SA102 Employment for each employer (P60/P11D).

Were you self-employed (sole trader) with turnover above £1,000?
If yes: SA103S (short) for turnover under £85,000, otherwise SA103F (full).

Did you receive income from UK property (rentals, lodgers)?
If yes, fill in SA105 UK Property.

Did you have any income or gains from outside the UK?
Foreign employment, self-employment, pensions, rentals, dividends or interest — fill in SA106 Foreign.

Did you receive UK dividends or share interest?
Declared on SA100 TR3 if total over the £500 dividend allowance.

Did you receive UK bank or building society interest?
Declared on SA100 TR3 if total above your Personal Savings Allowance.

Did you receive state, occupational or private pension income?
Declared on SA100 TR3.

Did you sell anything that produced a capital gain over £3,000?
If yes, fill in SA108 Capital Gains. (Outside the scope of v1 — we'll flag totals.)

Are you a director of a UK limited company?
Salary on SA102, dividends on SA100 TR3.

SA102 — Employment

Income from employment

If you had more than one employer, complete this for each one. The boxes here match SA102 exactly.

What HMRC is asking for

SA102 reports pay you received from a UK employer with PAYE tax already deducted. You're not paying tax twice — HMRC is reconciling what was already taken against your total annual tax.

Have your P60 (issued by 31 May after the tax year ended) and any P11D (benefits in kind) for each employer.

About this employment

Box 4 Employer's name

Box 5 Employer PAYE reference

Status indicators (tick where applicable)

Box 6 I was a company director

Box 7 The company was a close company

Box 8 I worked through an intermediary (off-payroll)

Pay and tax

Box 1 Pay from this employment

Where do I find this?

P60 Field labelled "Pay" or "In this employment" — usually the largest figure on the P60.

Final payslip If you don't have a P60 yet, total the year-to-date gross pay from your March/April payslip.

Box 2 UK tax taken off pay (PAYE)

Where do I find this?

P60 Field labelled "Tax deducted" or "Tax". Right next to the Pay figure.

Box 3 Tips and other payments not on your P60

Benefits and expenses (P11D)

Only fill in if you have a P11D — usually only directors, higher earners or those with company benefits.

Box 9 Company cars and vans

Box 10 Fuel for company car/van

Box 11 Private medical / dental insurance

Box 12 Vouchers, credit cards and excess mileage allowance

Box 13 Goods and other assets provided by employer

Box 14 Accommodation provided by employer

Box 15 Other benefits including interest-free loans

Box 16 Expenses payments received (taxable, from P11D)

Expenses

Tax-deductible work expenses your employer did not reimburse.

Box 17 Business travel and subsistence

Box 18 Fixed deductions for expenses

Box 19 Professional fees and subscriptions

Box 20 Other expenses and capital allowances

SA103S — Self-employment (short)

Self-employment income and expenses

For sole traders with turnover under £85,000. Over that threshold you must use SA103F.

What HMRC is asking for

SA103S asks for your business income (turnover) and the allowable expenses you incurred wholly and exclusively for the business. The net profit is what gets taxed.

Two ways to handle expenses: cash basis (record when money changes hands) or accruals (when invoiced/incurred). Most sole traders use cash basis.

About your business

Box 1 Description of business

Box 2 Business name (if different from your own name)

Box 3 Business postcode

Box 4 Tick if your business details have changed since last return

Box 5 Tick if you are a foster carer / shared lives carer

Box 6 Tick if you used traditional accounting (accruals basis), not cash basis

Box 7 Date business started (if in this year)

Box 8 Date business ceased (if applicable)

Box 9 Tick if cash basis used

Business income

Box 15 Your turnover — total takings, fees, sales or money earned

Box 11 Trading income allowance claimed (max £1,000)

Box 12 Any taxable subsidies or grants (CJRS, SEISS, etc.)

Box 13 Income covered by Construction Industry Scheme (CIS)

Box 14 CIS tax deductions already taken at source

Box 16 Any other business income not included in Box 15

Box 10 Use the £1,000 Trading Allowance instead of expenses (turnover ≤ £1,000 means no need to declare at all)

Allowable business expenses

Costs incurred wholly and exclusively for your trade. Personal portion is not allowable.

Box 17 Cost of goods bought for resale or used

Box 18 Car, van and travel expenses

Where do I find this?

Either actual fuel/insurance/repairs, OR use simplified mileage:

45p × first 10,000 mi + 25p × the rest

Box 19 Wages, salaries and staff costs

Box 20 Rent, rates, power, insurance

Box 21 Repairs and renewals

Box 22 Phone, fax, stationery and office costs

Box 23 Advertising and business entertainment

Box 24 Interest on bank and other loans

Box 25 Bank, credit card and other financial charges

Box 26 Accountancy, legal and other professional fees

Capital allowances (deduction for business equipment)

Box 27 Annual Investment Allowance (AIA) — 100% deduction on qualifying equipment

Box 28 Allowances on cars (lower-emission)

Box 29 Other capital allowances

Box 30 Other allowable business expenses

What else can I include in Box 30?

Allowable "other" business expenses include things that don't fit in Boxes 17–26 but are wholly & exclusively for your trade:

Trade subscriptions & memberships — professional bodies, trade unions relevant to your work
Training & CPD — courses that update existing trade skills (NOT courses to start a new trade)
Software subscriptions — accounting (Xero, FreeAgent, QuickBooks), design tools (Adobe), CRM, hosting
Marketing — Facebook/Google ads, business cards, flyers, website costs, SEO
Bank charges — business account monthly fees, transaction fees (not personal account)
Bad debts written off — invoices the customer never paid you, properly written off
Subcontractor payments — sums paid to other self-employed people who helped you
Use of home as office — if not using simplified method (electricity, heating, broadband proportion)
Protective clothing & PPE — safety boots, hi-vis, helmets, masks, gloves (NOT regular clothes)
Stationery, printing, postage — not already in Box 22
Vehicle parking, congestion charges, tolls — when on business trips (NOT commuting)

Not allowable: personal entertainment, regular clothing, fines, parking penalties, gym memberships, personal phone bills (only business portion), travel between home and a regular place of work, capital purchases (those go on capital allowances instead).

All your receipts and bank statements were already processed on Step 1 (Documents). The category totals from there auto-fill the boxes above. You can override any figure manually here.

SA105 — UK Property

UK property income

Rental income from UK property and lodgers. Each property: gross rent, allowable expenses, net profit.

What HMRC is asking for

Declare rent received in the tax year (not when invoiced — for cash basis). Allowable expenses include letting agent fees, insurance, repairs (not improvements), ground rent, accountancy, finance costs (restricted relief for residential mortgages — see Box 44).

Rent a Room: first £7,500/year of rent from a furnished room in your own home is tax-free.

Box 4 Rent a Room — gross receipts under £7,500 (or £3,750 if shared with another person)

Furnished Holiday Lettings (FHL) — Box 6 to Box 19 (skip if not applicable)

Only fill if you let a furnished property as short-term holiday accommodation. Most landlords skip this entirely.

Box 6 Number of FHL properties (UK)

Box 7 Number of FHL properties (EEA)

Box 8 FHL income (gross rents)

Box 9 FHL rent, rates, insurance

Box 10 FHL repairs and maintenance

Box 11 FHL loan interest and other financial costs

Box 12 FHL legal, management and professional fees

Box 13 FHL costs of services provided

Box 14 FHL other allowable expenses

Box 15 Private use adjustment (FHL)

Box 16 Balancing charges (FHL)

Box 17 FHL capital allowances

Box 18 FHL loss this year

Box 19 FHL loss brought forward from prior years

Box 20 Total rents and other income from property

Box 21 Tax taken off any income in Box 20

Box 22 Premiums for the grant of a lease

Box 23 Reverse premiums and inducements

Allowable expenses

Box 24 Rent, rates, insurance, ground rents

Box 25 Property repairs and maintenance

Box 26 Non-residential property finance costs

Box 27 Legal, management and professional fees

Box 28 Costs of services provided (cleaning, gardener)

Box 29 Other allowable property expenses

Box 5 Claim £1,000 Property Allowance instead of actual expenses

SA106 — Foreign

Foreign income

Income or gains from outside the UK. If you've already paid tax abroad, you can usually claim Foreign Tax Credit Relief — so you don't pay twice.

What HMRC is asking for

If you are UK resident and domiciled, you are taxed on your worldwide income. Foreign salaries, rentals, pensions, dividends, interest and self-employment all go on SA106.

Double taxation: the UK has agreements with most EU countries (Romania, Poland, Italy, Spain, Germany, France, Hungary, Bulgaria, Czechia). Tax paid abroad is generally credited against your UK liability.

Country of source

Type of income

Box 4 Amount of income arising before any foreign tax (£ equivalent)

Box 2 Foreign tax taken off (£ equivalent)

Box 3 Claim Foreign Tax Credit Relief

SA100 — Page TR3 (Interest and dividends)

UK interest and dividends

Untaxed interest from banks and building societies; UK dividends from shares and funds.

Allowances to remember

Personal Savings Allowance: £1,000 (basic rate), £500 (higher rate), £0 (additional rate). Dividend Allowance: £500 for everyone in 2025–26. Only the amount above these allowances is taxed.

Box 1 Taxed UK interest

Box 2 Untaxed UK interest (banks, building societies, NS&I)

Box 3 Untaxed foreign interest (up to £2,000)

Box 4 Dividends from UK companies

Box 5 Other dividends (authorised unit trusts, OEICs)

SA100 — Page TR3 (Pensions and state benefits)

Pensions and state benefits

State pension, occupational pensions, private pensions, and certain taxable benefits.

The State Pension is taxable but is paid without tax deducted. Your tax-free Personal Allowance is usually applied through PAYE on other pensions to collect the tax on your State Pension.

Box 8 State Pension — amount received in the year

Box 9 State Pension lump sum

Box 10 Tax taken off State Pension lump sum (Box 9)

Box 11 Pensions from UK employers and personal pensions

Box 12 Tax taken off Box 11

Box 13 Taxable Incapacity Benefit / contribution-based ESA

Box 14 Tax taken off Box 13

Box 15 Jobseeker's Allowance

What does NOT go on Self Assessment

These are common income sources our users ask about — none of them are taxable, so they do NOT appear on this return:

Universal Credit — means-tested benefit, fully tax-free. Don't add it to any box.
Student Finance maintenance loan — repayable loan, not taxable income.
Student grants & bursaries — generally not taxable. Specific commercial sponsorship from a future employer is taxable — that goes on SA102 as employment income.
PIP, DLA, Attendance Allowance, Child Benefit — not taxable. (High Income Child Benefit Charge is handled separately on TR6 if income > £60,000.)
ISA interest / dividends — fully tax-free inside an ISA. Don't add to TR3.

If you're unsure about a specific payment, leave it out and check with HMRC or an accountant.

SA100 — Page TR4 (Tax reliefs)

Paying into pensions and donating to charity

Personal pension contributions get basic-rate relief automatically. Higher-rate taxpayers reclaim the extra here through SA. Gift Aid extends your basic-rate band — higher-rate donors gain the extra 20%/25% back.

Box 1 Payments to registered pension schemes (relief at source — net amount)

Box 2 Pension contributions where payment relief at source — total of one-off payments included in Box 1

Box 3 Payments to pension schemes — no relief at source (gross)

Box 4 Payments to overseas pension schemes (not UK-registered)

Box 5 Gift Aid payments made in the tax year

Box 6 Gift Aid payments made before 6 April 2026 but treated as paid in 2025–26

SA100 — Page TR5 (Allowances)

Personal allowances

Marriage Allowance lets a non-taxpayer transfer £1,260 of their Personal Allowance to their spouse — saving £252/year. Blind Person's Allowance gives £3,070 extra tax-free income.

Box 1 Claim Marriage Allowance (your spouse earns under £12,570 and is transferring £1,260)

Claim Blind Person's Allowance

SA100 — Page TR6 (Other information)

Underpaid tax, payments on account

If you had tax underpaid from a previous year that HMRC is now collecting through your tax code, enter it here. Same for payments on account already made for this year.

Box 7 Underpaid tax included in your tax code for 2025–26

Box 8 Unpaid Class 2 NIC owed for earlier years

Box 9 Underpaid tax for earlier years included in your 2025–26 tax code

Box 10 Payments on account already made for 2025–26

Built-in tax optimiser

Legal savings we found in your return

Optimisations are educational. For complex cases consult a qualified accountant.

Your calculation

Tax calculation 2025–26

Mirrors the structure of HMRC's SA302 tax calculation.

Filing on gov.uk

Now file it yourself on HMRC — step by step

Open gov.uk Self Assessment in another tab and follow this list. Every entry below tells you exactly which box to fill and the figure we calculated.

All done

You're ready to file

Once you've copied every figure into gov.uk's Self Assessment, HMRC will recalculate and confirm. Keep your records (P60, P11D, receipts, bank statements) for at least 5 years after 31 January 2027.

If our figures don't match HMRC's exactly to the penny, review the checklist on the previous page — usually a rounding difference or an allowance applied differently. The substance is the same.

Deadlines for the 2025–26 return

31 October 2026 — paper SA return
31 January 2027 — online SA return and tax payment
31 January 2027 — first payment on account for 2026–27
31 July 2027 — second payment on account for 2026–27

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Your personal details

Before you start

Documentele tale pe categorii

Address

Identifiers

Which pages do you need to fill in?

Why this matters

Income from employment

What HMRC is asking for

About this employment

Status indicators (tick where applicable)

Pay and tax

Benefits and expenses (P11D)

Expenses

Self-employment income and expenses

What HMRC is asking for

About your business

Business income

Allowable business expenses

Capital allowances (deduction for business equipment)

UK property income

What HMRC is asking for

Allowable expenses

Foreign income

What HMRC is asking for

UK interest and dividends

Allowances to remember

Pensions and state benefits

Paying into pensions and donating to charity

Personal allowances

Underpaid tax, payments on account

Legal savings we found in your return

Tax calculation 2025–26

Now file it yourself on HMRC — step by step

You're ready to file

Deadlines for the 2025–26 return

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