Complete your Self Assessment tax return for 5 April 2024 or earlier
Source: gov.uk (2025-10-01)

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

You can file your Self Assessment tax return online (https://www.gov.uk/log-in-file-self-assessment-tax-return).

The SA100 is the main tax return for individuals. Use it to file your tax return for:
- student loan repayments
- interest and dividends
- UK pensions and annuities
- paying into registered pension schemes
- charitable giving
- claiming Blind Person’s Allowances
- High Income Child Benefit Charge, if you pay it through Self Assessment
- Marriage Allowance
- claiming a repayment
If you complete a paper tax return

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

You may also need to include supplementary pages for certain types of income.

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 return online (https://www.gov.uk/log-in-file-self-assessment-tax-return) instead to avoid a penalty.

Supplementary pages

SA101: Additional information (https://www.gov.uk/government/publications/self-assessment-additional-information-sa101)

SA102: Employment (https://www.gov.uk/government/publications/self-assessment-employment-sa102)

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

SA102MP: Parliament (https://www.gov.uk/government/publications/self-assessment-parliament-sa102mp)

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

SA102MS: The National Assembly for Wales (https://www.gov.uk/government/publications/self-assessment-the-national-assembly-for-wales-sa102wam)

SA102MSP: Scottish Parliament (https://www.gov.uk/government/publications/self-assessment-scottish-parliament-sa102msp)

SA103S: Self-employment (short) (https://www.gov.uk/government/publications/self-assessment-self-employment-short-sa103s)

SA103F: Self-employment (full) (https://www.gov.uk/government/publications/self-assessment-self-employment-full-sa103f)

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

SA104S: Partnership (short) (https://www.gov.uk/government/publications/self-assessment-partnership-short-sa104s)

SA104F: Partnership (full) (https://www.gov.uk/government/publications/self-assessment-partnership-full-sa104f)

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

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

SA107: Trusts etc (https://www.gov.uk/government/publications/self-assessment-trusts-etc-sa107)

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

SA109: Residence, remittance basis etc (https://www.gov.uk/government/publications/self-assessment-residence-remittance-basis-etc-sa109)

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

Related forms and guidance

Tax on your private pension contributions (https://www.gov.uk/tax-on-your-private-pension)

Tell HMRC about a Student Loan in your tax return (https://www.gov.uk/guidance/tell-hmrc-about-a-student-loan-in-your-tax-return)