United Kingdom Self Assessment Tax Return (Form SA100, 2024-25 tax year)

Personal identifier; handle as sensitive data. Your 10-digit Unique Taxpayer Reference, pre-printed on the tax return that HMRC issues. It identifies the Self Assessment record this return belongs to.

Personal identifier; handle as sensitive data. Your date of birth (DD MM YYYY); HMRC uses it to get your tax right (e.g. age-related allowances).

Personal identifier; handle as sensitive data. Your name. On the paper form this is pre-printed; box 2 is used to enter the correct details if they have changed.

Personal identifier; handle as sensitive data. First line of your address (number and street). Used to correct the pre-printed address if it has changed.

Personal identifier; handle as sensitive data. Second line of your address, if needed.

Personal identifier; handle as sensitive data. Town or city of your address.

Personal identifier; handle as sensitive data. UK postcode of your address (e.g. SW1A 1AA). Leave blank for a non-UK address and give the country in the address lines.

Personal identifier; handle as sensitive data. A daytime phone number HMRC can use to contact you about this return.

Personal identifier; handle as sensitive data. Your National Insurance number, e.g. QQ123456C. On the paper form this is pre-printed; box 4 is used only if the printed number is wrong or missing. Leave blank if the correct number is already shown.

Yes if you were an employee, director, office holder or agency worker in the year to 5 April 2025. If yes, complete a separate 'Employment' (SA102) page for each employment.

How many separate 'Employment' (SA102) pages you are completing. Required only if you answered Yes to Employment.

Yes if you worked for yourself in the year to 5 April 2025 and need the 'Self-employment' (SA103) pages. You may not need to if this income is up to GBP 1,000. Answer Yes if you were a 'Name' at Lloyd's.

How many 'Self-employment' (SA103) pages (one per business) you are completing. Required only if you answered Yes to Self-employment.

Yes if you were in a partnership. If yes, complete a separate 'Partnership' (SA104) page for each partnership you were a partner in.

How many partnerships you were a partner in. Required only if you answered Yes to Partnership.

Yes if you received income from UK property (rents and other income from land you own or lease out) and need the 'UK property' (SA105) pages. You may not need to if this income is up to GBP 1,000.

Yes if you had foreign income or gains (or a capital payment/benefit from a person abroad) and need the 'Foreign' (SA106) pages. You may not need to if your only foreign income was from land and property abroad up to GBP 1,000.

Yes if you received, or are treated as having received, income from a trust, settlement or the residue of a deceased person's estate. This does not include capital distributions received under a will.

Yes if you sold or disposed of assets (e.g. stocks, shares, land and property, a business) or had chargeable gains and need the 'Capital Gains Tax summary' (SA108) page. You must also provide separate computations.

Yes if you are providing the separate capital gains computations that must accompany the 'Capital Gains Tax summary' page.

Yes if, for all or part of the year to 5 April 2025, you were non-resident, dual resident, claiming the remittance basis, or otherwise need the 'Residence, remittance basis etc' (SA109) pages.

Yes if you need the 'Additional information' (SA101) pages for less common income or reliefs (e.g. Married Couple's Allowance, life insurance gains, Seafarer's Earnings Deduction, disclosed tax avoidance schemes).

The net amount of UK interest received after tax has been taken off, in GBP.

UK interest received that has not had tax taken off, in GBP.

Foreign interest not taxed at source, in GBP, only where the total is up to GBP 2,000 (otherwise use the 'Foreign' pages).

The amount of dividends received from UK companies, in GBP.

The amount of other dividends received, in GBP.

Foreign dividends in sterling after foreign tax, in GBP, only where the total is up to GBP 500. Do not also include this on the 'Foreign' pages.

The sterling equivalent of tax taken off the foreign dividends in box 6, in GBP.

The amount of State Pension you were entitled to receive in the year (not the weekly or 4-weekly amount), in GBP.

The gross amount of any State Pension lump sum, in GBP.

Tax taken off the State Pension lump sum in box 9, in GBP.

Pensions other than the State Pension, retirement annuities and taxable lump sums treated as pensions — the gross amount, in GBP. Tax taken off goes in box 12.

Tax taken off the pensions in box 11, in GBP.

Taxable Incapacity Benefit and contribution-based Employment and Support Allowance, in GBP.

Tax taken off the Incapacity Benefit in box 13, in GBP.

Taxable Jobseeker's Allowance received, in GBP.

Total of any other taxable State Pensions and benefits, in GBP.

Other taxable income before expenses and tax taken off, in GBP. Do not use this for income that belongs on supplementary pages.

Total allowable expenses against the income in box 17, in GBP.

Any tax already taken off the other taxable income in box 17, in GBP.

The chargeable benefit from pre-owned assets, in GBP.

A description of the income entered in boxes 17 and 20. If there is not enough space, give details in the 'Any other information' box (TR 7, box 19).

Payments to registered pension schemes where basic rate tax relief is claimed by your provider ('relief at source') — enter the payments plus basic rate tax, in GBP.

The part of box 1 that was one-off (not regular) payments, in GBP.

Payments to a retirement annuity contract where basic rate tax relief will not be claimed by your provider, in GBP.

Payments to your employer's scheme that were not deducted from your pay before tax (unusual), in GBP.

Payments to a non-UK-registered overseas pension scheme that are eligible for tax relief and were not deducted from your pay before tax, in GBP.

Total Gift Aid payments made in the year to 5 April 2025, in GBP.

The part of box 5 that was one-off Gift Aid payments, in GBP.

Gift Aid payments made in the year to 5 April 2025 but treated as if made in the year to 5 April 2024, in GBP.

Gift Aid payments made after 5 April 2025 but to be treated as if made in the year to 5 April 2025, in GBP.

Value of qualifying shares or securities gifted to charity, in GBP.

Value of qualifying land and buildings gifted to charity, in GBP.

Yes if you are registered blind, or severely sight impaired, and your name is on a local authority or other register (Blind Person's Allowance).

The name of the local authority or other register you are on for Blind Person's Allowance.

Yes if you want your spouse's, or civil partner's, surplus Blind Person's Allowance transferred to you.

Yes if you want your spouse, or civil partner, to have your surplus Blind Person's Allowance.

Yes if the Student Loans Company notified you that repayment of an Income Contingent Loan was due before 6 April 2025. HMRC uses your plan and/or loan type to calculate amounts due.

The amount of Student Loan repayments your employer deducted, in GBP.

The amount of Postgraduate Loan repayments your employer deducted, in GBP.

The total amount of Child Benefit you and your partner received for the year to 5 April 2025, in GBP (High Income Child Benefit Charge).

The number of children you and your partner got Child Benefit for on 5 April 2025.

The date you and your partner stopped getting all Child Benefit payments, if this was before 6 April 2025 (DD MM YYYY).

Personal identifier; handle as sensitive data. First name of the spouse or civil partner you want to transfer Marriage Allowance to. Complete this section only if you are making the transfer.

Personal identifier; handle as sensitive data. Last name of the spouse or civil partner you want to transfer Marriage Allowance to.

Personal identifier; handle as sensitive data. National Insurance number of the spouse or civil partner you want to transfer Marriage Allowance to (e.g. QQ123456C).

Personal identifier; handle as sensitive data. Date of birth of the spouse or civil partner you want to transfer Marriage Allowance to (DD MM YYYY).

The date of your marriage or civil partnership (DD MM YYYY).

The amount of any 2024-25 Income Tax already refunded or set off by HMRC or Jobcentre Plus, in GBP.

Put X (true) if you do NOT want HMRC to collect tax you owe (less than GBP 3,000 for 2024-25, excluding Class 2 NICs) through your 2026-27 tax code. Applies when you file a paper return by 31 October or online by 30 December 2025.

Put X (true) if you do NOT want HMRC to collect tax you owe on savings, casual earnings and/or the High Income Child Benefit Charge for the 2025-26 tax year through your 2025-26 tax code.

Personal identifier; handle as sensitive data. Name of the bank or building society for any repayment due to you.

Personal identifier; handle as sensitive data. Name of the account holder, or nominee, for any repayment.

Personal identifier; handle as sensitive data. Six-digit branch sort code of the repayment account (e.g. 12-34-56).

Personal identifier; handle as sensitive data. Eight-digit account number of the repayment account.

Personal identifier; handle as sensitive data. Building society reference (roll) number, if the repayment account is a building society account.

Put X (true) if you or your nominee do not have a UK bank or building society account.

Put X (true) if you have entered a nominee's name (rather than your own) in box 5.

Put X (true) if your nominee is your tax adviser.

Personal identifier; handle as sensitive data. The nominee's address, if a repayment is to be sent to a nominee.

Personal identifier; handle as sensitive data. The nominee's postcode.

Put X (true) to indicate you have signed the box authorising your nominee to receive any repayment. A photocopy of the signature is not accepted on the paper form.

Personal identifier; handle as sensitive data. The name of your tax adviser, if you have one (optional section).

Your tax adviser's phone number.

The first line of your tax adviser's address, including the postcode.

The reference your tax adviser uses for you.

Any other information relevant to your return (for example, why provisional figures were used — see TR 8 box 20).

Put X (true) if this tax return contains provisional figures. If so, use the 'Any other information' box (TR 7, box 19) to say why and when you expect to provide final figures.

Put X (true) if you are enclosing separate supplementary pages with this return.

I declare that the information given on this tax return and any supplementary pages is correct and complete to the best of my knowledge and belief, and I understand I may face financial penalties and prosecution for false information. Set true to affirm and sign the declaration.

The date you signed the declaration (DD MM YYYY).

If you have signed on behalf of someone else, the capacity in which you signed (for example, executor, receiver).

Personal identifier; handle as sensitive data. The name of the person you have signed the return for.

Personal identifier; handle as sensitive data. Your own name, required if you completed boxes 23 and 24 (signing on behalf of someone else).

Personal identifier; handle as sensitive data. Your own address, including postcode, if you signed on behalf of someone else.