Complete your Self Assessment tax return for the last tax year
Source: gov.uk (2025-09-30)

How to report your income and claim tax reliefs and any repayment due to you using the SA100 tax return, for 6 April 2024 to 5 April 2025.

You can find tax returns for 5 April 2024 or earlier (https://www.gov.uk/government/publications/complete-your-self-assessment-tax-return-for-5-april-2024-or-earlier).

File online

You can file your tax return online (https://www.gov.uk/log-in-file-self-assessment-tax-return) — 97% of people already do it this way.

If you file your tax return online:
- it’s easier to make amendments and more secure
- you’ll have an extra 3 months to send it to us
- you do not have to complete it all at once — you can save your details and finish it later
How to fill in your tax return

Find guidance to help you understand and fill in the sections of your Self Assessment tax return (https://www.gov.uk/government/collections/get-help-filling-in-your-self-assessment-tax-return).

You can also use the guidance notes to help you fill in your tax return.

(https://assets.publishing.service.gov.uk/media/68da62da49e17d00a56ffb53/SA150-Notes-2025.pdf)

How to fill in your tax return (2025) (https://assets.publishing.service.gov.uk/media/68da62da49e17d00a56ffb53/SA150-Notes-2025.pdf)

PDF, 933 KB, 16 pages

This file may not be suitable for users of assistive technology.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email xxx@xxx.xx (mailto:xxx@xxx.xx). Please tell us what format you need. It will help us if you say what assistive technology you use.

Get supplementary pages

You may need to fill in and send additional forms, known as supplementary pages, along with your SA100 tax return.

There are supplementary forms if you are:

an employee or company director —SA102: Employment (https://www.gov.uk/government/publications/self-assessment-employment-sa102)

a clergyman or a minister of religion —SA102M: Ministers of religion (https://www.gov.uk/government/publications/self-assessment-ministers-of-religion-sa102m)

a member of Parliament (MP) or a minister —SA102MP: Parliment (https://www.gov.uk/government/publications/self-assessment-parliament-sa102mp)

a member of the Senedd Cymru (Welsh Parliament) —SA102MS: The National Assembly of Wales (https://www.gov.uk/government/publications/self-assessment-the-national-assembly-for-wales-sa102wam)

a member of the Northern Ireland Legislative Assembly —SA102MLA: Northern Ireland Legislative Assembly (https://www.gov.uk/government/publications/self-assessment-northern-ireland-legislative-assembly-sa102mla)

a member of the Scottish Parliament —SA102MSP: Scottish Parliment (https://www.gov.uk/government/publications/self-assessment-scottish-parliament-sa102msp)

an underwriting member of Lloyd’s —SA103L: Lloyd’s underwriters (https://www.gov.uk/government/publications/self-assessment-lloyds-underwriters-sa103l)

a non-UK resident or dual resident —SA109: Residence, remittance basis etc (https://www.gov.uk/government/publications/self-assessment-residence-remittance-basis-etc-sa109)

There are also supplementary forms if you need to record:

less common types of income, deductions and tax reliefs —SA101: Additional information (https://www.gov.uk/government/publications/self-assessment-additional-information-sa101)

self-employment income —SA103S: Self-employment (short) (https://www.gov.uk/government/publications/self-assessment-self-employment-short-sa103s) or SA103F: Self-employment (full) (https://www.gov.uk/government/publications/self-assessment-self-employment-full-sa103f)

partnership income —SA104S: Partnership (short) (https://www.gov.uk/government/publications/self-assessment-partnership-short-sa104s) or SA104F:Partnership (full) (https://www.gov.uk/government/publications/self-assessment-partnership-full-sa104f)

UK property income —SA105: UK property (https://www.gov.uk/government/publications/self-assessment-uk-property-sa105)

foreign income or gains —SA106: Foreign (https://www.gov.uk/government/publications/self-assessment-foreign-sa106)

income you received from a trust, settlement or deceased person’s estate —SA107: Trusts etc (https://www.gov.uk/government/publications/self-assessment-trusts-etc-sa107)

capital gains and losses —SA108: Capital Gains summary (https://www.gov.uk/government/publications/self-assessment-capital-gains-summary-sa108)

the results of your tax calculation —SA110: Tax calculation (https://www.gov.uk/government/publications/self-assessment-tax-calculation-summary-sa110)

If you complete a paper tax return

You’ll need to post your tax return to HMRC.

If you live in the UK send to:

Self AssessmentHM Revenue & CustomsBX9 1ASUnited Kingdom

If you live outside the UK send to:

HM Revenue & CustomsBenton Park ViewNewcastle Upon TyneNE98 1ZZUnited Kingdom

HMRC must receive your paper tax return by the deadline (https://www.gov.uk/self-assessment-tax-returns/deadlines).

If you miss the paper filing deadline, send your tax return online (https://www.gov.uk/log-in-file-self-assessment-tax-return) instead to avoid a penalty.

(https://assets.publishing.service.gov.uk/media/68da63f1ef1c2f72bc1e4b6d/SA100-2025.pdf)

SA100 tax return (2025) (https://assets.publishing.service.gov.uk/media/68da63f1ef1c2f72bc1e4b6d/SA100-2025.pdf)

PDF, 1.35 MB, 10 pages

This file may not be suitable for users of assistive technology.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email xxx@xxx.xx (mailto:xxx@xxx.xx). Please tell us what format you need. It will help us if you say what assistive technology you use.