I live in a Victorian property and would like to install a furnace to save on heating costs. We are keen to be as environmentally friendly as possible however. What are the legal requirements around furnaces?

You need a permit for most generators, furnaces and boilers.

Preventing air pollution

Local controls

Your local council can introduce extra controls on emissions if there are air quality problems in your area.

Air Quality Management Areas

If air quality falls below required standards, your council will declare an Air Quality Management Area (AQMA) and plan for improvements.

Check if your business is in an AQMA and if you’re affected by:

road charging

parking restrictions

increased restrictions on waiting and loading times

taxes to encourage moving goods by rail

the review of planning applications by a pollution control team

Smoke control areas

Your council can also declare a smoke control area. This means you can only use authorised fuels, or exempted furnaces and boilers. Chimney smoke is not allowed, with only a few exceptions.

You could be fined up to £1,000 for each offence.

If you’re a contractor working at different locations you should always check if you’re in a smoke control area.

Dark smoke

The darker the smoke, the more polluting it tends to be. Smoke darker than a specified shade of grey is officially classified as ‘dark smoke’.

The Ringelmann chart is used to define dark smoke. The chart has 5 shades of grey with 0 being clear and 5 being black. Smoke is considered ‘dark’ if it is shade 2 or darker.

Chimney and boiler restrictions

You mustn’t release dark smoke from your premises, including from:

chimneys serving furnaces

fixed boilers or industrial plants, whether they’re attached to buildings or not

There are some exemptions if emissions won’t damage health or cause a nuisance.

Boilers and furnaces

Get a permit

The permit you need depends on the type and amount of fuel you’re burning.

Part A(1) environmental permit

You’ll need a Part A(1) environmental permit if your appliances:

have an aggregated rated thermal input of 50 megawatts (mw) or more

burn waste oil, recovered oil or any fuel made from waste, with a rated thermal input of 3 to 50 mw

Get a Part A(1) permit from:

Environment Agency if you’re in England

Natural Resources Wales (NRW)

Scottish Environment Protection Agency (SEPA)

Part B environmental permit

You’ll need a Part B environmental permit if your appliances:

have a rated thermal input of 20 to 50 mw

burn waste excluded from the Industrial Emissions Directive (IED) with a rated thermal input of 0.4 to 3 mw

Get a Part B permit from:

your local council if you’re in England and Wales

SEPA if you’re in Scotland

Small Waste Incineration Plant (SWIP) environmental permit

You’ll need a Small Waste Incineration Plant (SWIP) environmental permit if your appliance can burn either:

less than 10 tonnes per day of hazardous waste

less than 3 tonnes per hour of non-hazardous waste (equivalent to 72 tonnes per day)

Get a SWIP environmental permit from your local council.

Installing furnaces

Your local council must approve:

the use of a new non-domestic furnace in a building, fixed boiler or industrial plant

changes to an existing furnace

Contact your local council about getting approval for grit and dust arrestment equipment for your furnace if it’s going to be used to burn:

pulverised fuel

any other solid matter at a rate of 45.4 kilograms (kg) or more an hour

liquid or gaseous matter at a rate equivalent to 366.4 kilowatts (kw) or more

You might not need approval if your boiler won’t create emissions that can damage health or cause a nuisance. Contact your local council to check if you’re exempt.

Chimney height requirements

Your chimney must be high enough to prevent smoke, grit, dust, gases and fume emissions from damaging health or causing a nuisance. Your local council can refuse your application if your chimney isn’t high enough.

You must apply for chimney height approval if your boiler’s fuel consumption either:

exceeds 45.4 kg of solid fuel an hour

exceeds 366.4 kw of liquid or gas fuel

If your approval application is refused your local council will tell you the minimum chimney height you need.

A chimney may be exempt if it’s used as part of:

a temporary replacement, for example if the boiler or furnace is being repaired

a temporary source of heat or power for building works

an auxiliary plant to bring the main plant up to operating temperatures

a mobile source of heat or power for agricultural purposes

If the use of your chimney changes you must re-apply for approval.

Preventing air pollution

Local controls

Air Quality Management Areas

Check if your business is in an AQMA and if you’re affected by:

road charging

parking restrictions

increased restrictions on waiting and loading times

taxes to encourage moving goods by rail

the review of planning applications by a pollution control team

Smoke control areas

You could be fined up to £1,000 for each offence.

Dark smoke

Chimney and boiler restrictions

You mustn’t release dark smoke from your premises, including from:

chimneys serving furnaces

Boilers and furnaces

You need a permit for most generators, furnaces and boilers.

Get a permit

Part A(1) environmental permit

You’ll need a Part A(1) environmental permit if your appliances:

have an aggregated rated thermal input of 50 megawatts (mw) or more

Get a Part A(1) permit from:

Environment Agency if you’re in England

Natural Resources Wales (NRW)

Scottish Environment Protection Agency (SEPA)

Part B environmental permit

You’ll need a Part B environmental permit if your appliances:

have a rated thermal input of 20 to 50 mw

Get a Part B permit from:

your local council if you’re in England and Wales

SEPA if you’re in Scotland

Small Waste Incineration Plant (SWIP) environmental permit

less than 10 tonnes per day of hazardous waste

Get a SWIP environmental permit from your local council.

Installing furnaces

Your local council must approve:

changes to an existing furnace

pulverised fuel

any other solid matter at a rate of 45.4 kilograms (kg) or more an hour

Chimney height requirements

exceeds 45.4 kg of solid fuel an hour

exceeds 366.4 kw of liquid or gas fuel

A chimney may be exempt if it’s used as part of:

a temporary source of heat or power for building works

an auxiliary plant to bring the main plant up to operating temperatures

a mobile source of heat or power for agricultural purposes

If the use of your chimney changes you must re-apply for approval.

Preventing air pollution

Local controls

Air Quality Management Areas

Check if your business is in an AQMA and if you’re affected by:

road charging

parking restrictions

increased restrictions on waiting and loading times

taxes to encourage moving goods by rail

the review of planning applications by a pollution control team

Smoke control areas

You could be fined up to £1,000 for each offence.

Dark smoke

Chimney and boiler restrictions

You mustn’t release dark smoke from your premises, including from:

chimneys serving furnaces

Boilers and furnaces

You need a permit for most generators, furnaces and boilers.

Get a permit

Part A(1) environmental permit

You’ll need a Part A(1) environmental permit if your appliances:

have an aggregated rated thermal input of 50 megawatts (mw) or more

Get a Part A(1) permit from:

Environment Agency if you’re in England

Natural Resources Wales (NRW)

Scottish Environment Protection Agency (SEPA)

Part B environmental permit

You’ll need a Part B environmental permit if your appliances:

have a rated thermal input of 20 to 50 mw

Get a Part B permit from:

your local council if you’re in England and Wales

SEPA if you’re in Scotland

Small Waste Incineration Plant (SWIP) environmental permit

less than 10 tonnes per day of hazardous waste

Get a SWIP environmental permit from your local council.

Installing furnaces

Your local council must approve:

changes to an existing furnace

pulverised fuel

any other solid matter at a rate of 45.4 kilograms (kg) or more an hour

Chimney height requirements

exceeds 45.4 kg of solid fuel an hour

exceeds 366.4 kw of liquid or gas fuel

A chimney may be exempt if it’s used as part of:

a temporary source of heat or power for building works

an auxiliary plant to bring the main plant up to operating temperatures

a mobile source of heat or power for agricultural purposes

If the use of your chimney changes you must re-apply for approval.


My ex-husband is failing to pay his child support obligations as ordered  by the lower court.He has neglected his role and I would like the court to enforce. Can i apply to the administrative appeal chamber?

You may be able to appeal to the Upper Tribunal (Administrative Appeals Chamber) if you think there was a legal mistake with a decision made against you by certain lower tribunals and organisations.

Appeal to the Upper Tribunal (Administrative Appeals Chamber)

Overview

You might be able to appeal if your case was about:

social security or child support

war pensions and armed forces compensation

mental health

special education needs or disabilities

a dispute that was heard by the General Regulatory Chamber

a decision made by the Disclosure and Barring Service

a decision made by the Traffic Commissioner (or the Transport Regulation Unit in Northern Ireland)

There are also other cases that the tribunal deals with.

There’s a different process if your case is about criminal injuries compensation.

The tribunal is independent of government and will listen to both sides of the argument before making a decision.

You’ll need to apply to Northern Ireland commissioners if your case was heard in Northern Ireland and was about social security or war pensions.

Get help with your appeal

You can read more detail about the appeal process.

You may also be able to get free legal advice from Citizens Advice or help from Welfare Rights if you’re in Scotland.

Contact the tribunal

England and Wales

Scotland

Northern Ireland

How to appeal

You may have to ask for permission to appeal - it depends on your case.

If you’re appealing a decision made by another tribunal

You must get permission to appeal.

First ask the tribunal who made the decision for permission to appeal. You usually have to do this within 28 days of the decision - speak to that tribunal to find out the deadline.

Once you have permission, download and fill in the relevant appeal form. Send it to the address on the form within 1 month of getting permission.

If you’re refused permission

You can ask the Upper Tribunal (Administrative Appeals Chamber) for permission directly using the relevant permission form. Send it to the address on the form within 1 month of being refused.

If you’re appealing a decision made by an organisation

You will not need to ask for permission to appeal (unless you’re appealing a decision made by Disclosure and Barring Service).

Appeal using the relevant appeal form and send it to the address on the form.

Appealing a Disclosure and Barring Service decision

You’ll need to ask the Upper Tribunal (Administrative Appeals Chamber) for permission before you can appeal.

Use the relevant permission form and send it to the address on the form.

How your case will be decided

A judge will make a decision using:

your appeal form

the documents you’ve provided

the documents used by the lower tribunal or organisation that decided your case

The decision will be sent to you by post.

Attending a hearing

In certain cases you may be asked to attend a hearing to present your case. You can also ask for a hearing when you apply - the judge will decide if it’s necessary.

You’ll be told the time and date of the hearing and where it’s being held. You’ll usually be told at least 14 days beforehand if there’s going to be a hearing. Hearings can be held sooner than this under exceptional circumstances or if all parties agree to a shorter notice period.

You’ll be sent instructions on how to prepare and what documents you’ll need to provide.

Getting a time extension

You may be able to get a time extension if you need more time to prepare - ask the judge.

You must have a good reason, for example you’re having problems finding a document or you’re ill.

If you lose your case

You may be able to appeal to a higher court if you think there was a legal mistake made by the tribunal.

Get legal help or advice if you’re not sure about this.

Ask for permission

You must write to the tribunal and ask for permission before you appeal.

You must do this within one month of getting the decision (or 3 months for social security, child support, or war pensions and armed forces cases).

England and Wales

Scotland

Northern Ireland

Once you have permission, you should appeal to the relevant higher court:

The Court of Appeal in England and Wales

The Court of Session in Scotland

The Court of Appeal in Northern Ireland

You must do this within:

28 days of being given permission (England and Wales)

42 days of being given permission (Scotland)

6 weeks of being given permission (Northern Ireland)

You may have to pay court fees and the other party’s costs.

If you’re refused permission

You can ask the relevant higher court for permission.

You must do this within 28 days of being refused permission in England and Wales.

The time limits are different in Scotland and Northern Ireland - contact the relevant tribunal office for details.

Legislation and previous decisions

Read the rules the tribunal must follow and its decisions on previous cases.

Previous decisions

Search the decisions database to see how and why previous decisions have been made.

Legislation

The tribunal must follow the rules and process set out in The Tribunal Procedure (Upper Tribunal) Rules 2008.


I want to open a restaurant in England . I want to know how water bills are charged so that I can make decisions. How is water bill charged in England?

You’ll be charged either:

Water and sewerage rates for businesses

Water

You’ll have to pay for any water your business uses, and for the drainage of water and effluent (liquid waste) from your premises.

Ofwat regulates the water industry in England and Wales. There are different regulators in Scotland and Northern Ireland.

How you’ll be charged

You’ll be charged either:

for the water you use, plus a set charge (if you’ve got a meter)

a set amount, usually based on the value of your property

Your business could be eligible for a large user tariff, meaning your water might be cheaper. This is because it often costs less to supply larger businesses.

Sewerage and effluent

You’ll be charged for any ‘foul sewerage’ (such as wastewater from a toilet or kitchen) and drainage from your property. The amount you pay is usually linked to how much water you use.

You’ll also have to pay for any effluent (liquid waste) you produce. Effluent is water contaminated with things like:

fats, oils and grease

chemicals

food waste

The amount your water supplier will charge is usually based on the amount and strength of the effluent before it reaches the sewer.

Sewerage charges can either appear on your water bill or your effluent bill, depending on your supplier.

Choosing a supplier

You may be able to choose your water and sewerage service provider depending on where your business is.

In England and Wales you can check with Ofwat whether you can choose your own supplier.

In Scotland choose your supplier from the Water Commission’s list of suppliers.

In Northern Ireland you can’t choose your own supplier - water is supplied by Northern Ireland Water.

Water and sewerage rates for businesses

Water

How you’ll be charged

You’ll be charged either:

Sewerage and effluent

fats, oils and grease

chemicals

food waste

Choosing a supplier

Water and sewerage rates for businesses

Water

How you’ll be charged

You’ll be charged either:

Sewerage and effluent

fats, oils and grease

chemicals

food waste

Choosing a supplier


I run a community badminton club in Telford, however, due to dwindling numbers, the club's members voted and agreed to close the club. Who do I contact in order to deregister the club?

You can close a CASC but can’t remove it from the register (this is called ‘deregistration’).

Running a community amateur sports club (CASC)

Overview

As a community amateur sports club (CASC) you must tell HM Revenue and Customs (HMRC) about:

any tax you need to pay

changes within your organisation

The rules for CASCs changed on 1 April 2015. Check whether you need to make changes to meet the new rules.

When you need to pay tax

You don’t pay tax on some income as long as you:

are registered as a CASC with HMRC

use it to promote participation in and provide facilities for eligible sports

You may need to pay tax if:

your club uses money for other (non-qualifying) purposes

your trading or property rental income is more than the threshold for relief

Register for VAT

Your CASC must register for VAT if your taxable turnover is more than £85,000.

You can choose to register if it’s below this, for example to reclaim VAT on business supplies.

Taxable turnover includes everything you sell that’s not exempt from VAT. Income from sporting activities and fundraising events is exempt.

Changes to your CASC

You must report changes to your club’s:

contact details

bank details

management

If you change the way you run your CASC you must still meet the rules on eligibility. If you don’t, HM Revenue and Customs (HMRC) can cancel your registration.

Get help and advice

You can get help and advice on CASCs and charities from HMRC’s charities helpline.

Advice and support is also available from cascinfo.co.uk.

Paying tax

Community amateur sports clubs (CASCs) need to pay Corporation Tax on any income or capital gains that don’t qualify for tax relief.

If your CASC needs to pay tax you must:

file a Company Tax Return

include form CT600E if you’re claiming relief on any income or gains

If you have no tax to pay you only need to complete a tax return if HM Revenue and Customs (HMRC) asks you to.

Limited companies must also send annual accounts to Companies House.

You may have to pay a fine if you don’t complete a tax return when you need to or you file your tax return late.

Reporting changes

Use form ChV1 to report changes to your community amateur sports club (CASC).

Allow at least 30 days for HMRC to register your changes.

Changes you have to report

You must tell HM Revenue and Customs (HMRC) about changes to your:

organisation’s contact details

authorised officials or responsible persons

nominees’ details, including their bank or building society account changes

bank or building society account details

You can also use the form to tell HMRC about any other changes, for example changes to your constitution.

You must report any changes that would affect your club’s eligibility to be a CASC.

Closing or deregistering a CASC

Only HM Revenue and Customs (HMRC) can deregister your CASC.

If your club’s members vote and agree to close your CASC, you must:

let HMRC know

follow the rules in your governing document

HMRC will tell you if you have to complete a Company Tax Return.

Disposing of assets

There are rules about what you do with your assets (for example, land or money) when you close a CASC.

Any remaining assets must only be used for:

related community sport (as decided by your sport’s governing body)

another registered CASC

a charity

Your CASC would otherwise have to pay Corporation Tax.

If your club is removed from the register

HMRC can cancel your CASC registration by writing to the club secretary if it decides your club is no longer eligible. This can be backdated.

If HMRC deregisters your CASC you:

will no longer get tax exemptions as of the deregistration date

may have to pay Corporation Tax on any assets taken out of the club

Overview

any tax you need to pay

changes within your organisation

When you need to pay tax

You don’t pay tax on some income as long as you:

are registered as a CASC with HMRC

You may need to pay tax if:

your club uses money for other (non-qualifying) purposes

your trading or property rental income is more than the threshold for relief

Register for VAT

Changes to your CASC

You must report changes to your club’s:

contact details

bank details

management

Get help and advice

Advice and support is also available from cascinfo.co.uk.

Paying tax

If your CASC needs to pay tax you must:

file a Company Tax Return

include form CT600E if you’re claiming relief on any income or gains

Limited companies must also send annual accounts to Companies House.

Reporting changes

Allow at least 30 days for HMRC to register your changes.

Changes you have to report

You must tell HM Revenue and Customs (HMRC) about changes to your:

organisation’s contact details

authorised officials or responsible persons

nominees’ details, including their bank or building society account changes

bank or building society account details

Closing or deregistering a CASC

Only HM Revenue and Customs (HMRC) can deregister your CASC.

If your club’s members vote and agree to close your CASC, you must:

let HMRC know

follow the rules in your governing document

HMRC will tell you if you have to complete a Company Tax Return.

Disposing of assets

Any remaining assets must only be used for:

related community sport (as decided by your sport’s governing body)

another registered CASC

a charity

Your CASC would otherwise have to pay Corporation Tax.

If your club is removed from the register

If HMRC deregisters your CASC you:

will no longer get tax exemptions as of the deregistration date

may have to pay Corporation Tax on any assets taken out of the club

Overview

any tax you need to pay

changes within your organisation

When you need to pay tax

You don’t pay tax on some income as long as you:

are registered as a CASC with HMRC

use it to promote participation in and provide facilities for eligible sports

You may need to pay tax if:

your club uses money for other (non-qualifying) purposes

your trading or property rental income is more than the threshold for relief

Register for VAT

Changes to your CASC

You must report changes to your club’s:

contact details

bank details

management

Get help and advice

Advice and support is also available from cascinfo.co.uk.

Paying tax

If your CASC needs to pay tax you must:

file a Company Tax Return

include form CT600E if you’re claiming relief on any income or gains

Limited companies must also send annual accounts to Companies House.

Reporting changes

Use form ChV1 to report changes to your community amateur sports club (CASC).

Allow at least 30 days for HMRC to register your changes.

Changes you have to report

You must tell HM Revenue and Customs (HMRC) about changes to your:

organisation’s contact details

authorised officials or responsible persons

nominees’ details, including their bank or building society account changes

bank or building society account details

Closing or deregistering a CASC

Only HM Revenue and Customs (HMRC) can deregister your CASC.

If your club’s members vote and agree to close your CASC, you must:

let HMRC know

follow the rules in your governing document

HMRC will tell you if you have to complete a Company Tax Return.

Disposing of assets

Any remaining assets must only be used for:

related community sport (as decided by your sport’s governing body)

another registered CASC

a charity

Your CASC would otherwise have to pay Corporation Tax.

If your club is removed from the register

If HMRC deregisters your CASC you:

will no longer get tax exemptions as of the deregistration date

may have to pay Corporation Tax on any assets taken out of the club

let HMRC know

Overview

any tax you need to pay

changes within your organisation

When you need to pay tax

You don’t pay tax on some income as long as you:

are registered as a CASC with HMRC

use it to promote participation in and provide facilities for eligible sports

You may need to pay tax if:

your club uses money for other (non-qualifying) purposes

your trading or property rental income is more than the threshold for relief

Register for VAT

Changes to your CASC

You must report changes to your club’s:

contact details

bank details

management

Get help and advice

Advice and support is also available from cascinfo.co.uk.

Paying tax

If your CASC needs to pay tax you must:

file a Company Tax Return

include form CT600E if you’re claiming relief on any income or gains

Limited companies must also send annual accounts to Companies House.

Reporting changes

Use form ChV1 to report changes to your community amateur sports club (CASC).

Allow at least 30 days for HMRC to register your changes.

Changes you have to report

You must tell HM Revenue and Customs (HMRC) about changes to your:

organisation’s contact details

authorised officials or responsible persons

nominees’ details, including their bank or building society account changes

bank or building society account details

Closing or deregistering a CASC

Only HM Revenue and Customs (HMRC) can deregister your CASC.

If your club’s members vote and agree to close your CASC, you must:

let HMRC know

follow the rules in your governing document

HMRC will tell you if you have to complete a Company Tax Return.

Disposing of assets

Any remaining assets must only be used for:

related community sport (as decided by your sport’s governing body)

another registered CASC

a charity

Your CASC would otherwise have to pay Corporation Tax.

If your club is removed from the register

If HMRC deregisters your CASC you:

will no longer get tax exemptions as of the deregistration date

may have to pay Corporation Tax on any assets taken out of the club


I reside in England. I am self-employed, and I am required to submit tax returns. Due to some difficulties, I will not be able to submit my tax return on time this year. What kind of fine will I face for this late submission?

You’ll usually pay a penalty if you’re late. You can appeal against a penalty if you have a reasonable excuse.

Self Assessment tax returns

Overview

Self Assessment is a system HM Revenue and Customs (HMRC) uses to collect Income Tax.

Tax is usually deducted automatically from wages, pensions and savings. People and businesses with other income must report it in a tax return.

If you need to send one, you fill it in after the end of the tax year (5 April) it applies to.

This guide is also available in Welsh (Cymraeg).

Sending your return

File your tax return online or send a paper form.

If your business has been affected by coronavirus (COVID-19), you may be able to claim a grant through the Self-Employment Income Support Scheme.

Deadlines

Send your tax return by the deadline.

If you did not send an online return last year, allow extra time (up to 20 working days) as you’ll need to register first. There are different ways to register if you’re:

self-employed or a sole trader

not self-employed

registering a partner or partnership

Filling in your return

You need to keep records (for example bank statements or receipts) so you can fill in your tax return correctly.

You can get help filling in your return.

Paying your bill

HMRC will calculate what you owe based on what you report.

Pay your Self Assessment bill by 31 January.

How much tax you pay will depend on the Income Tax band you’re in. There’s a different rate for Capital Gains Tax if you need to pay it, for example you sell shares or a second home.

Who must send a tax return

You must send a tax return if, in the last tax year (6 April to 5 April), you were:

self-employed as a ‘sole trader’ and earned more than £1,000  (before taking off anything you can claim tax relief on)

a partner in a business partnership

You will not usually need to send a return if your only income is from your wages or pension. But you may need to send one if you have any other untaxed income, such as:

money from renting out a property

tips and commission

income from savings, investments and dividends

foreign income

Check if you need to send a tax return if you’re not sure.

Other reasons for sending a return

You can choose to fill in a tax return to:

claim some Income Tax reliefs

prove you’re self-employed, for example to claim Tax-Free Childcare or Maternity Allowance

If you get Child Benefit

If your income (or your partner’s, if you have one) was over £50,000, you may need to send a return and pay the High Income Child Benefit Charge.

Registering and sending a return

You need to register if you did not send a tax return last year. There are different ways to register if you’re:

self-employed or a sole trader

not self-employed

registering a partner or partnership

If you’re new to Self Assessment, you’ll need to keep records (for example bank statements or receipts) so you can fill in your tax return correctly.

Sending your return

Once you’ve registered, you can send your tax return online, or use commercial software or paper forms. You then have to pay your bill by the deadline.

Using commercial software or paper forms

You can send a return using commercial software or paper forms.

You must use one of these options to send returns:

for a partnership

for a trust and estate

if you get income from a trust

if you lived abroad as a non-resident

if you’re a Lloyd’s underwriter

if you’re a religious minister

to report profits made on selling or disposing of more than one asset (‘chargeable gains’)

You must use a paper form if you need to send a tax return for trustees of registered pension schemes (SA970).

The deadline for paper forms is 31 October (or 31 January if you’re a trustee of a registered pension scheme or a non-resident company).

Deadlines

HM Revenue and Customs (HMRC) must receive your tax return and any money you owe by the deadline.

The last tax year started on 6 April 2020 and ended on 5 April 2021.

Self Assessment | Deadline

Register for Self Assessment if you’re self-employed or a sole trader, not self-employed, or registering a partner or partnership | 5 October 2021

Paper tax returns | Midnight 31 October 2021

Online tax returns | Midnight 31 January 2022

Pay the tax you owe | Midnight 31 January 2022

There’s usually a second payment deadline of 31 July if you make advance payments towards your bill (known as ‘payments on account’).

You’ll usually pay a penalty if you’re late. You can appeal against a penalty if you have a reasonable excuse.

When the deadline is different

Submit your online return by 30 December if you want HMRC to automatically collect tax you owe from your wages and pension. You must be eligible.

HMRC must receive a paper tax return by 31 January if you’re a trustee of a registered pension scheme or a non-resident company. You cannot send a return online.

HMRC might also email or write to you giving you a different deadline.

Partnership returns if you have a company as a partner

If your partnership’s accounting date is between 1 February and 5 April and one of your partners is a limited company, the deadline for:

online returns is 12 months from the accounting date

paper returns is 9 months from the accounting date

2019 to 2020 tax year and earlier

The Self Assessment deadline for these tax years has passed. Send your tax return or payment as soon as possible - you’ll have to pay a penalty.

Penalties

You’ll get a penalty if you need to send a tax return and you miss the deadline for submitting it or paying your bill.

You’ll pay a late filing penalty of £100 if your tax return is up to 3 months late. You’ll have to pay more if it’s later, or if you pay your tax bill late.

You’ll be charged interest on late payments.

Estimate your penalty for Self Assessment tax returns more than 3 months late, and late payments.

You can appeal against a penalty if you have a reasonable excuse.

All partners can be charged a penalty if a partnership tax return is late.

If you need to change your return

You can make a change to your tax return after you’ve filed it, for example because you made a mistake. You’ll need to make your changes by:

31 January 2022 for the 2019 to 2020 tax year

31 January 2023 for the 2020 to 2021 tax year

If you miss the deadline or if you need to make a change to your return for any other tax year you’ll need to write to HMRC.

Your bill will be updated based on what you report. You may have to pay more tax or be able to claim a refund.

There’s a different process if you need to report foreign income.

Updating your tax return

How you update your tax return depends on how you filed it.

Online tax returns

Sign in using your Government Gateway user ID and password.

From ‘Your tax account’, choose ’Self Assessment account’ (if you do not see this, skip this step).

Choose ‘More Self Assessment details’.

Choose ‘At a glance’ from the left-hand menu.

Choose ‘Tax return options’.

Choose the tax year for the return you want to amend.

Go into the tax return, make the corrections and file it again.

Paper tax returns

Download a new tax return, and send HMRC the corrected pages. Write ‘amendment’ on each page, and include your name and Unique Taxpayer Reference (UTR) - this is on previous tax returns or letters from HMRC.

Check your Self Assessment paperwork for the address. If you cannot find this, send your corrections to the address for general Self Assessment enquiries.

If you used commercial software

Contact the software provider for help correcting your tax return. Contact HMRC if your software is not able to make corrections.

Write to HMRC

Write to HMRC if you need to make a change to your tax return from the 2018 to 2019 tax year or earlier.

Include in your letter:

the tax year you’re correcting

why you think you’ve paid too much or little tax

how much you think you’ve over or underpaid

You can claim a refund up to 4 years after the end of the tax year it relates to. If you’re making a claim, also include in your letter:

that you’re making a claim for ‘overpayment relief’

proof that you’d paid tax through Self Assessment for the relevant period

how you want to be repaid

that you have not previously tried to claim back this refund

a signed declaration saying that the details you’ve given are correct and complete to the best of your knowledge

Changes to your bill

You’ll see your amended bill straight away if you updated your tax return online. Within 3 days, your statement will also show:

the difference from the old one, so you can see whether you owe more or less tax

any interest

To view this, sign in using your Government Gateway user ID and password and choose ‘View statements’ from the left-hand menu.

If you’re owed tax

To claim a refund, go to ‘Request a repayment’ from the left-hand menu within your HMRC online account. Allow 4 weeks for your refund to be sent to your bank account.

You may not get a refund if you have tax due in the next 35 days (for example for a payment on account). Instead, the money will be deducted from the tax you owe.

If you need to pay more tax

Your updated bill will also show:

the deadline for paying

the effect on any payments on account you need to make

If you sent an updated paper return

HMRC will send you an updated bill within 4 weeks. They’ll also pay any refund directly into your bank account, as long as you included your bank details on tax return.

How to get help

If you need help with Self Assessment, you can:

appoint someone to fill in and send your tax return, for example an accountant, friend or relative - you can find an accountant accredited in the UK

watch videos and join webinars

contact HM Revenue and Customs (HMRC) for general Self Assessment enquiries

get help with your online account

Help filling in your return

There’s introductory guidance on GOV.UK to:

Capital Gains Tax if you’ve sold certain things like property or shares

expenses if you’re an employee or self-employed

Child Benefit if your income’s over £50,000

tax on income from renting property

tax on savings interest

tax returns for business partnerships

tax on income from abroad - or on your UK income if you live abroad

Guidance notes and helpsheets

You can also read guidance in:

the notes for each section of the tax return, for example ‘UK property notes’ if you’re completing that section

HMRC’s Self Assessment helpsheets

Returns for someone who has died

You must report a death to HM Revenue and Customs (HMRC) as soon as possible if you’re dealing with the tax affairs of someone who’s died.

HMRC will tell you if you need to fill in a Self Assessment tax return on the deceased’s behalf. If you do, they’ll send you a return form and a letter with instructions.

Contacting HMRC

If you use the Tell Us Once service you do not need to contact HMRC separately.

If you do not use the Tell Us Once service contact HMRC.

Tell HMRC the:

date of death

name and address of who to contact

You’ll also need to tell them one of the following for the deceased:

National Insurance number

Unique Taxpayer Reference (UTR) - you can find this on letters or payslips from HMRC

full address

last employer or pension provider’s name and address

Filling in the Self Assessment tax return

The records you’ll need for the deceased’s tax return will depend on their circumstances. You’ll usually need details of the deceased’s bank and savings accounts, for example:

bank statements

building society pass books

dividend vouchers

National Savings bonds or certificates

If the deceased was employed or receiving a pension you’ll usually need:

work or pension payslips

details of any expenses paid by the employer

confirmation of any state pension

You’ll need their business records if the deceased ran their own business or rented out property.

Contact HMRC’s Bereavement helpline if you need help completing a return for someone who has died or if you cannot find their records.

Sending the return

Send the completed Self Assessment form by post.

The return must reach HMRC by the date given in the letter you received with the form.

You can hire a professional (such as an accountant) to help you submit a tax return on behalf of the deceased.

Telling HMRC about the ‘administration period’

If you’re the executor or administrator of an estate you may also need to send information to HMRC for the ‘administration period’. This is the time between the day after the death and the date the estate is settled (‘distributed’).

What you need to send depends on the size of the estate, and the money that came from it during the administration period.

When you must send a tax return for the ‘administration period’

Fill in a trust and estate tax return if any of the following apply:

the total Income Tax and Capital Gains Tax due for the administration period was more than £10,000

the estate was worth more than £2.5 million at the date of death

the date of death was before 6 April 2016 and more than £250,000 a year came from the sale of the estate’s assets by administrators or executors

the date of death was on or after 6 April 2016 and more than £500,000 a year came from the sale of the estate’s assets by administrators or executors

The trust and estate tax return is only for the estate - it’s separate from the return you sent on behalf of the deceased.

Sending the tax return

To send an estate tax return, you must first register the estate online.

You must register by 5 October after the tax year you’re sending a return for. For example, if you’re sending a return for the 2020 to 2021 tax year (6 April 2020 to 5 April 2021) then you must register by 5 October 2021.

To register the estate you’ll need:

a Government Gateway user ID - the account needs to be registered as an organisation (you cannot use an account registered to an individual)

a National Insurance number (a temporary reference number will not work)

You’ll need a new Government Gateway user ID for each estate you register

You must register the estate online. Then you’ll get a Unique Taxpayer Reference (UTR) in the post within 15 working days (21 if you’re abroad). You’ll need it to send a tax return.

Once you’ve received your UTR, you can either:

fill in paper form SA900 and post it to HMRC by 31 October after the tax year it applies to

buy software to send it electronically by 31 January after the tax year it applies to

After you’ve sent your return, HMRC will tell you how much the estate owes. You’ll need to pay the Self Assessment bill by the deadline.

If you do not need to send a tax return

You can make ‘informal arrangements’ instead. To do this, write to HMRC and tell them:

the Income Tax and Capital Gains Tax due for the administration period

the name, address, National Insurance number, and UTR of the deceased

your name and contact details

Send this information to HMRC’s address for PAYE and Self Assessment. You must not send tax payments with this information.

You’ll be provided with a payment slip and reference number. You must use these to pay any tax that needs to be paid.

You’ll get a penalty if you need to send a tax return and you miss the deadline for submitting it or paying your bill.

Self Assessment tax returns

Overview

Self Assessment is a system HM Revenue and Customs (HMRC) uses to collect Income Tax.

Tax is usually deducted automatically from wages, pensions and savings. People and businesses with other income must report it in a tax return.

If you need to send one, you fill it in after the end of the tax year (5 April) it applies to.

This guide is also available in Welsh (Cymraeg).

Sending your return

File your tax return online or send a paper form.

If your business has been affected by coronavirus (COVID-19), you may be able to claim a grant through the Self-Employment Income Support Scheme.

Deadlines

Send your tax return by the deadline.

self-employed or a sole trader

not self-employed

registering a partner or partnership

Filling in your return

You need to keep records (for example bank statements or receipts) so you can fill in your tax return correctly.

You can get help filling in your return.

Paying your bill

HMRC will calculate what you owe based on what you report.

Pay your Self Assessment bill by 31 January.

Who must send a tax return

You must send a tax return if, in the last tax year (6 April to 5 April), you were:

self-employed as a ‘sole trader’ and earned more than £1,000  (before taking off anything you can claim tax relief on)

a partner in a business partnership

money from renting out a property

tips and commission

income from savings, investments and dividends

foreign income

Check if you need to send a tax return if you’re not sure.

Other reasons for sending a return

You can choose to fill in a tax return to:

claim some Income Tax reliefs

prove you’re self-employed, for example to claim Tax-Free Childcare or Maternity Allowance

If you get Child Benefit

If your income (or your partner’s, if you have one) was over £50,000, you may need to send a return and pay the High Income Child Benefit Charge.

Registering and sending a return

You need to register if you did not send a tax return last year. There are different ways to register if you’re:

self-employed or a sole trader

not self-employed

registering a partner or partnership

If you’re new to Self Assessment, you’ll need to keep records (for example bank statements or receipts) so you can fill in your tax return correctly.

Sending your return

Using commercial software or paper forms

You can send a return using commercial software or paper forms.

You must use one of these options to send returns:

for a partnership

for a trust and estate

if you get income from a trust

if you lived abroad as a non-resident

if you’re a Lloyd’s underwriter

if you’re a religious minister

to report profits made on selling or disposing of more than one asset (‘chargeable gains’)

You must use a paper form if you need to send a tax return for trustees of registered pension schemes (SA970).

The deadline for paper forms is 31 October (or 31 January if you’re a trustee of a registered pension scheme or a non-resident company).

Deadlines

HM Revenue and Customs (HMRC) must receive your tax return and any money you owe by the deadline.

The last tax year started on 6 April 2020 and ended on 5 April 2021.

Self Assessment | Deadline

Register for Self Assessment if you’re self-employed or a sole trader, not self-employed, or registering a partner or partnership | 5 October 2021

Paper tax returns | Midnight 31 October 2021

Online tax returns | Midnight 31 January 2022

Pay the tax you owe | Midnight 31 January 2022

There’s usually a second payment deadline of 31 July if you make advance payments towards your bill (known as ‘payments on account’).

You’ll usually pay a penalty if you’re late. You can appeal against a penalty if you have a reasonable excuse.

When the deadline is different

Submit your online return by 30 December if you want HMRC to automatically collect tax you owe from your wages and pension. You must be eligible.

HMRC might also email or write to you giving you a different deadline.

Partnership returns if you have a company as a partner

If your partnership’s accounting date is between 1 February and 5 April and one of your partners is a limited company, the deadline for:

online returns is 12 months from the accounting date

paper returns is 9 months from the accounting date

2019 to 2020 tax year and earlier

The Self Assessment deadline for these tax years has passed. Send your tax return or payment as soon as possible - you’ll have to pay a penalty.

Penalties

You’ll get a penalty if you need to send a tax return and you miss the deadline for submitting it or paying your bill.

You’ll be charged interest on late payments.

Estimate your penalty for Self Assessment tax returns more than 3 months late, and late payments.

You can appeal against a penalty if you have a reasonable excuse.

All partners can be charged a penalty if a partnership tax return is late.

If you need to change your return

You can make a change to your tax return after you’ve filed it, for example because you made a mistake. You’ll need to make your changes by:

31 January 2022 for the 2019 to 2020 tax year

31 January 2023 for the 2020 to 2021 tax year

If you miss the deadline or if you need to make a change to your return for any other tax year you’ll need to write to HMRC.

Your bill will be updated based on what you report. You may have to pay more tax or be able to claim a refund.

There’s a different process if you need to report foreign income.

Updating your tax return

How you update your tax return depends on how you filed it.

Online tax returns

Sign in using your Government Gateway user ID and password.

From ‘Your tax account’, choose ’Self Assessment account’ (if you do not see this, skip this step).

Choose ‘More Self Assessment details’.

Choose ‘At a glance’ from the left-hand menu.

Choose ‘Tax return options’.

Choose the tax year for the return you want to amend.

Go into the tax return, make the corrections and file it again.

Paper tax returns

If you used commercial software

Contact the software provider for help correcting your tax return. Contact HMRC if your software is not able to make corrections.

Write to HMRC

Write to HMRC if you need to make a change to your tax return from the 2018 to 2019 tax year or earlier.

Include in your letter:

the tax year you’re correcting

why you think you’ve paid too much or little tax

how much you think you’ve over or underpaid

You can claim a refund up to 4 years after the end of the tax year it relates to. If you’re making a claim, also include in your letter:

that you’re making a claim for ‘overpayment relief’

proof that you’d paid tax through Self Assessment for the relevant period

how you want to be repaid

that you have not previously tried to claim back this refund

a signed declaration saying that the details you’ve given are correct and complete to the best of your knowledge

Changes to your bill

You’ll see your amended bill straight away if you updated your tax return online. Within 3 days, your statement will also show:

the difference from the old one, so you can see whether you owe more or less tax

any interest

To view this, sign in using your Government Gateway user ID and password and choose ‘View statements’ from the left-hand menu.

If you’re owed tax

If you need to pay more tax

Your updated bill will also show:

the deadline for paying

the effect on any payments on account you need to make

If you sent an updated paper return

How to get help

If you need help with Self Assessment, you can:

appoint someone to fill in and send your tax return, for example an accountant, friend or relative - you can find an accountant accredited in the UK

watch videos and join webinars

contact HM Revenue and Customs (HMRC) for general Self Assessment enquiries

get help with your online account

Help filling in your return

There’s introductory guidance on GOV.UK to:

Capital Gains Tax if you’ve sold certain things like property or shares

expenses if you’re an employee or self-employed

Child Benefit if your income’s over £50,000

tax on income from renting property

tax on savings interest

tax returns for business partnerships

tax on income from abroad - or on your UK income if you live abroad

Guidance notes and helpsheets

You can also read guidance in:

the notes for each section of the tax return, for example ‘UK property notes’ if you’re completing that section

HMRC’s Self Assessment helpsheets

Returns for someone who has died

You must report a death to HM Revenue and Customs (HMRC) as soon as possible if you’re dealing with the tax affairs of someone who’s died.

Contacting HMRC

If you use the Tell Us Once service you do not need to contact HMRC separately.

If you do not use the Tell Us Once service contact HMRC.

Tell HMRC the:

date of death

name and address of who to contact

You’ll also need to tell them one of the following for the deceased:

National Insurance number

Unique Taxpayer Reference (UTR) - you can find this on letters or payslips from HMRC

full address

last employer or pension provider’s name and address

Filling in the Self Assessment tax return

bank statements

building society pass books

dividend vouchers

National Savings bonds or certificates

If the deceased was employed or receiving a pension you’ll usually need:

work or pension payslips

details of any expenses paid by the employer

confirmation of any state pension

You’ll need their business records if the deceased ran their own business or rented out property.

Contact HMRC’s Bereavement helpline if you need help completing a return for someone who has died or if you cannot find their records.

Sending the return

Send the completed Self Assessment form by post.

The return must reach HMRC by the date given in the letter you received with the form.

You can hire a professional (such as an accountant) to help you submit a tax return on behalf of the deceased.

Telling HMRC about the ‘administration period’

What you need to send depends on the size of the estate, and the money that came from it during the administration period.

When you must send a tax return for the ‘administration period’

Fill in a trust and estate tax return if any of the following apply:

the total Income Tax and Capital Gains Tax due for the administration period was more than £10,000

the estate was worth more than £2.5 million at the date of death

the date of death was before 6 April 2016 and more than £250,000 a year came from the sale of the estate’s assets by administrators or executors

the date of death was on or after 6 April 2016 and more than £500,000 a year came from the sale of the estate’s assets by administrators or executors

The trust and estate tax return is only for the estate - it’s separate from the return you sent on behalf of the deceased.

Sending the tax return

To send an estate tax return, you must first register the estate online.

To register the estate you’ll need:

a Government Gateway user ID - the account needs to be registered as an organisation (you cannot use an account registered to an individual)

a National Insurance number (a temporary reference number will not work)

You’ll need a new Government Gateway user ID for each estate you register

Once you’ve received your UTR, you can either:

fill in paper form SA900 and post it to HMRC by 31 October after the tax year it applies to

buy software to send it electronically by 31 January after the tax year it applies to

After you’ve sent your return, HMRC will tell you how much the estate owes. You’ll need to pay the Self Assessment bill by the deadline.

If you do not need to send a tax return

You can make ‘informal arrangements’ instead. To do this, write to HMRC and tell them:

the Income Tax and Capital Gains Tax due for the administration period

the name, address, National Insurance number, and UTR of the deceased

your name and contact details

Send this information to HMRC’s address for PAYE and Self Assessment. You must not send tax payments with this information.

You’ll be provided with a payment slip and reference number. You must use these to pay any tax that needs to be paid.

Self Assessment tax returns

Overview

Self Assessment is a system HM Revenue and Customs (HMRC) uses to collect Income Tax.

Tax is usually deducted automatically from wages, pensions and savings. People and businesses with other income must report it in a tax return.

If you need to send one, you fill it in after the end of the tax year (5 April) it applies to.

This guide is also available in Welsh (Cymraeg).

Sending your return

File your tax return online or send a paper form.

If your business has been affected by coronavirus (COVID-19), you may be able to claim a grant through the Self-Employment Income Support Scheme.

Deadlines

Send your tax return by the deadline.

self-employed or a sole trader

not self-employed

registering a partner or partnership

Filling in your return

You need to keep records (for example bank statements or receipts) so you can fill in your tax return correctly.

You can get help filling in your return.

Paying your bill

HMRC will calculate what you owe based on what you report.

Pay your Self Assessment bill by 31 January.

Who must send a tax return

You must send a tax return if, in the last tax year (6 April to 5 April), you were:

self-employed as a ‘sole trader’ and earned more than £1,000  (before taking off anything you can claim tax relief on)

a partner in a business partnership

money from renting out a property

tips and commission

income from savings, investments and dividends

foreign income

Check if you need to send a tax return if you’re not sure.

Other reasons for sending a return

You can choose to fill in a tax return to:

claim some Income Tax reliefs

prove you’re self-employed, for example to claim Tax-Free Childcare or Maternity Allowance

If you get Child Benefit

If your income (or your partner’s, if you have one) was over £50,000, you may need to send a return and pay the High Income Child Benefit Charge.

Registering and sending a return

You need to register if you did not send a tax return last year. There are different ways to register if you’re:

self-employed or a sole trader

not self-employed

registering a partner or partnership

If you’re new to Self Assessment, you’ll need to keep records (for example bank statements or receipts) so you can fill in your tax return correctly.

Sending your return

Using commercial software or paper forms

You can send a return using commercial software or paper forms.

You must use one of these options to send returns:

for a partnership

for a trust and estate

if you get income from a trust

if you lived abroad as a non-resident

if you’re a Lloyd’s underwriter

if you’re a religious minister

to report profits made on selling or disposing of more than one asset (‘chargeable gains’)

You must use a paper form if you need to send a tax return for trustees of registered pension schemes (SA970).

The deadline for paper forms is 31 October (or 31 January if you’re a trustee of a registered pension scheme or a non-resident company).

Deadlines

HM Revenue and Customs (HMRC) must receive your tax return and any money you owe by the deadline.

The last tax year started on 6 April 2020 and ended on 5 April 2021.

Self Assessment | Deadline

Register for Self Assessment if you’re self-employed or a sole trader, not self-employed, or registering a partner or partnership | 5 October 2021

Paper tax returns | Midnight 31 October 2021

Online tax returns | Midnight 31 January 2022

Pay the tax you owe | Midnight 31 January 2022

There’s usually a second payment deadline of 31 July if you make advance payments towards your bill (known as ‘payments on account’).

You’ll usually pay a penalty if you’re late. You can appeal against a penalty if you have a reasonable excuse.

When the deadline is different

Submit your online return by 30 December if you want HMRC to automatically collect tax you owe from your wages and pension. You must be eligible.

HMRC might also email or write to you giving you a different deadline.

Partnership returns if you have a company as a partner

If your partnership’s accounting date is between 1 February and 5 April and one of your partners is a limited company, the deadline for:

online returns is 12 months from the accounting date

paper returns is 9 months from the accounting date

2019 to 2020 tax year and earlier

The Self Assessment deadline for these tax years has passed. Send your tax return or payment as soon as possible - you’ll have to pay a penalty.

Penalties

You’ll get a penalty if you need to send a tax return and you miss the deadline for submitting it or paying your bill.

You’ll be charged interest on late payments.

Estimate your penalty for Self Assessment tax returns more than 3 months late, and late payments.

You can appeal against a penalty if you have a reasonable excuse.

All partners can be charged a penalty if a partnership tax return is late.

If you need to change your return

You can make a change to your tax return after you’ve filed it, for example because you made a mistake. You’ll need to make your changes by:

31 January 2022 for the 2019 to 2020 tax year

31 January 2023 for the 2020 to 2021 tax year

If you miss the deadline or if you need to make a change to your return for any other tax year you’ll need to write to HMRC.

Your bill will be updated based on what you report. You may have to pay more tax or be able to claim a refund.

There’s a different process if you need to report foreign income.

Updating your tax return

How you update your tax return depends on how you filed it.

Online tax returns

Sign in using your Government Gateway user ID and password.

From ‘Your tax account’, choose ’Self Assessment account’ (if you do not see this, skip this step).

Choose ‘More Self Assessment details’.

Choose ‘At a glance’ from the left-hand menu.

Choose ‘Tax return options’.

Choose the tax year for the return you want to amend.

Go into the tax return, make the corrections and file it again.

Paper tax returns

If you used commercial software

Contact the software provider for help correcting your tax return. Contact HMRC if your software is not able to make corrections.

Write to HMRC

Write to HMRC if you need to make a change to your tax return from the 2018 to 2019 tax year or earlier.

Include in your letter:

the tax year you’re correcting

why you think you’ve paid too much or little tax

how much you think you’ve over or underpaid

You can claim a refund up to 4 years after the end of the tax year it relates to. If you’re making a claim, also include in your letter:

that you’re making a claim for ‘overpayment relief’

proof that you’d paid tax through Self Assessment for the relevant period

how you want to be repaid

that you have not previously tried to claim back this refund

a signed declaration saying that the details you’ve given are correct and complete to the best of your knowledge

Changes to your bill

You’ll see your amended bill straight away if you updated your tax return online. Within 3 days, your statement will also show:

the difference from the old one, so you can see whether you owe more or less tax

any interest

To view this, sign in using your Government Gateway user ID and password and choose ‘View statements’ from the left-hand menu.

If you’re owed tax

If you need to pay more tax

Your updated bill will also show:

the deadline for paying

the effect on any payments on account you need to make

If you sent an updated paper return

How to get help

If you need help with Self Assessment, you can:

appoint someone to fill in and send your tax return, for example an accountant, friend or relative - you can find an accountant accredited in the UK

watch videos and join webinars

contact HM Revenue and Customs (HMRC) for general Self Assessment enquiries

get help with your online account

Help filling in your return

There’s introductory guidance on GOV.UK to:

Capital Gains Tax if you’ve sold certain things like property or shares

expenses if you’re an employee or self-employed

Child Benefit if your income’s over £50,000

tax on income from renting property

tax on savings interest

tax returns for business partnerships

tax on income from abroad - or on your UK income if you live abroad

Guidance notes and helpsheets

You can also read guidance in:

the notes for each section of the tax return, for example ‘UK property notes’ if you’re completing that section

HMRC’s Self Assessment helpsheets

Returns for someone who has died

You must report a death to HM Revenue and Customs (HMRC) as soon as possible if you’re dealing with the tax affairs of someone who’s died.

Contacting HMRC

If you use the Tell Us Once service you do not need to contact HMRC separately.

If you do not use the Tell Us Once service contact HMRC.

Tell HMRC the:

date of death

name and address of who to contact

You’ll also need to tell them one of the following for the deceased:

National Insurance number

Unique Taxpayer Reference (UTR) - you can find this on letters or payslips from HMRC

full address

last employer or pension provider’s name and address

Filling in the Self Assessment tax return

bank statements

building society pass books

dividend vouchers

National Savings bonds or certificates

If the deceased was employed or receiving a pension you’ll usually need:

work or pension payslips

details of any expenses paid by the employer

confirmation of any state pension

You’ll need their business records if the deceased ran their own business or rented out property.

Contact HMRC’s Bereavement helpline if you need help completing a return for someone who has died or if you cannot find their records.

Sending the return

Send the completed Self Assessment form by post.

The return must reach HMRC by the date given in the letter you received with the form.

You can hire a professional (such as an accountant) to help you submit a tax return on behalf of the deceased.

Telling HMRC about the ‘administration period’

What you need to send depends on the size of the estate, and the money that came from it during the administration period.

When you must send a tax return for the ‘administration period’

Fill in a trust and estate tax return if any of the following apply:

the total Income Tax and Capital Gains Tax due for the administration period was more than £10,000

the estate was worth more than £2.5 million at the date of death

the date of death was before 6 April 2016 and more than £250,000 a year came from the sale of the estate’s assets by administrators or executors

the date of death was on or after 6 April 2016 and more than £500,000 a year came from the sale of the estate’s assets by administrators or executors

The trust and estate tax return is only for the estate - it’s separate from the return you sent on behalf of the deceased.

Sending the tax return

To send an estate tax return, you must first register the estate online.

To register the estate you’ll need:

a Government Gateway user ID - the account needs to be registered as an organisation (you cannot use an account registered to an individual)

a National Insurance number (a temporary reference number will not work)

You’ll need a new Government Gateway user ID for each estate you register

Once you’ve received your UTR, you can either:

fill in paper form SA900 and post it to HMRC by 31 October after the tax year it applies to

buy software to send it electronically by 31 January after the tax year it applies to

After you’ve sent your return, HMRC will tell you how much the estate owes. You’ll need to pay the Self Assessment bill by the deadline.

If you do not need to send a tax return

You can make ‘informal arrangements’ instead. To do this, write to HMRC and tell them:

the Income Tax and Capital Gains Tax due for the administration period

the name, address, National Insurance number, and UTR of the deceased

your name and contact details

Send this information to HMRC’s address for PAYE and Self Assessment. You must not send tax payments with this information.

You’ll be provided with a payment slip and reference number. You must use these to pay any tax that needs to be paid.

You’ll be charged interest on late payments.

Self Assessment tax returns

Overview

Self Assessment is a system HM Revenue and Customs (HMRC) uses to collect Income Tax.

Tax is usually deducted automatically from wages, pensions and savings. People and businesses with other income must report it in a tax return.

If you need to send one, you fill it in after the end of the tax year (5 April) it applies to.

This guide is also available in Welsh (Cymraeg).

Sending your return

File your tax return online or send a paper form.

If your business has been affected by coronavirus (COVID-19), you may be able to claim a grant through the Self-Employment Income Support Scheme.

Deadlines

Send your tax return by the deadline.

self-employed or a sole trader

not self-employed

registering a partner or partnership

Filling in your return

You need to keep records (for example bank statements or receipts) so you can fill in your tax return correctly.

You can get help filling in your return.

Paying your bill

HMRC will calculate what you owe based on what you report.

Pay your Self Assessment bill by 31 January.

Who must send a tax return

You must send a tax return if, in the last tax year (6 April to 5 April), you were:

self-employed as a ‘sole trader’ and earned more than £1,000  (before taking off anything you can claim tax relief on)

a partner in a business partnership

money from renting out a property

tips and commission

income from savings, investments and dividends

foreign income

Check if you need to send a tax return if you’re not sure.

Other reasons for sending a return

You can choose to fill in a tax return to:

claim some Income Tax reliefs

prove you’re self-employed, for example to claim Tax-Free Childcare or Maternity Allowance

If you get Child Benefit

If your income (or your partner’s, if you have one) was over £50,000, you may need to send a return and pay the High Income Child Benefit Charge.

Registering and sending a return

You need to register if you did not send a tax return last year. There are different ways to register if you’re:

self-employed or a sole trader

not self-employed

registering a partner or partnership

If you’re new to Self Assessment, you’ll need to keep records (for example bank statements or receipts) so you can fill in your tax return correctly.

Sending your return

Once you’ve registered, you can send your tax return online, or use commercial software or paper forms. You then have to pay your bill by the deadline.

Using commercial software or paper forms

You can send a return using commercial software or paper forms.

You must use one of these options to send returns:

for a partnership

for a trust and estate

if you get income from a trust

if you lived abroad as a non-resident

if you’re a Lloyd’s underwriter

if you’re a religious minister

to report profits made on selling or disposing of more than one asset (‘chargeable gains’)

You must use a paper form if you need to send a tax return for trustees of registered pension schemes (SA970).

The deadline for paper forms is 31 October (or 31 January if you’re a trustee of a registered pension scheme or a non-resident company).

Deadlines

HM Revenue and Customs (HMRC) must receive your tax return and any money you owe by the deadline.

The last tax year started on 6 April 2020 and ended on 5 April 2021.

Self Assessment | Deadline

Register for Self Assessment if you’re self-employed or a sole trader, not self-employed, or registering a partner or partnership | 5 October 2021

Paper tax returns | Midnight 31 October 2021

Online tax returns | Midnight 31 January 2022

Pay the tax you owe | Midnight 31 January 2022

There’s usually a second payment deadline of 31 July if you make advance payments towards your bill (known as ‘payments on account’).

You’ll usually pay a penalty if you’re late. You can appeal against a penalty if you have a reasonable excuse.

When the deadline is different

Submit your online return by 30 December if you want HMRC to automatically collect tax you owe from your wages and pension. You must be eligible.

HMRC might also email or write to you giving you a different deadline.

Partnership returns if you have a company as a partner

If your partnership’s accounting date is between 1 February and 5 April and one of your partners is a limited company, the deadline for:

online returns is 12 months from the accounting date

paper returns is 9 months from the accounting date

2019 to 2020 tax year and earlier

The Self Assessment deadline for these tax years has passed. Send your tax return or payment as soon as possible - you’ll have to pay a penalty.

Penalties

You’ll get a penalty if you need to send a tax return and you miss the deadline for submitting it or paying your bill.

You’ll be charged interest on late payments.

Estimate your penalty for Self Assessment tax returns more than 3 months late, and late payments.

You can appeal against a penalty if you have a reasonable excuse.

All partners can be charged a penalty if a partnership tax return is late.

If you need to change your return

You can make a change to your tax return after you’ve filed it, for example because you made a mistake. You’ll need to make your changes by:

31 January 2022 for the 2019 to 2020 tax year

31 January 2023 for the 2020 to 2021 tax year

If you miss the deadline or if you need to make a change to your return for any other tax year you’ll need to write to HMRC.

Your bill will be updated based on what you report. You may have to pay more tax or be able to claim a refund.

There’s a different process if you need to report foreign income.

Updating your tax return

How you update your tax return depends on how you filed it.

Online tax returns

Sign in using your Government Gateway user ID and password.

From ‘Your tax account’, choose ’Self Assessment account’ (if you do not see this, skip this step).

Choose ‘More Self Assessment details’.

Choose ‘At a glance’ from the left-hand menu.

Choose ‘Tax return options’.

Choose the tax year for the return you want to amend.

Go into the tax return, make the corrections and file it again.

Paper tax returns

If you used commercial software

Contact the software provider for help correcting your tax return. Contact HMRC if your software is not able to make corrections.

Write to HMRC

Write to HMRC if you need to make a change to your tax return from the 2018 to 2019 tax year or earlier.

Include in your letter:

the tax year you’re correcting

why you think you’ve paid too much or little tax

how much you think you’ve over or underpaid

You can claim a refund up to 4 years after the end of the tax year it relates to. If you’re making a claim, also include in your letter:

that you’re making a claim for ‘overpayment relief’

proof that you’d paid tax through Self Assessment for the relevant period

how you want to be repaid

that you have not previously tried to claim back this refund

a signed declaration saying that the details you’ve given are correct and complete to the best of your knowledge

Changes to your bill

You’ll see your amended bill straight away if you updated your tax return online. Within 3 days, your statement will also show:

the difference from the old one, so you can see whether you owe more or less tax

any interest

To view this, sign in using your Government Gateway user ID and password and choose ‘View statements’ from the left-hand menu.

If you’re owed tax

If you need to pay more tax

Your updated bill will also show:

the deadline for paying

the effect on any payments on account you need to make

If you sent an updated paper return

How to get help

If you need help with Self Assessment, you can:

appoint someone to fill in and send your tax return, for example an accountant, friend or relative - you can find an accountant accredited in the UK

watch videos and join webinars

contact HM Revenue and Customs (HMRC) for general Self Assessment enquiries

get help with your online account

Help filling in your return

There’s introductory guidance on GOV.UK to:

Capital Gains Tax if you’ve sold certain things like property or shares

expenses if you’re an employee or self-employed

Child Benefit if your income’s over £50,000

tax on income from renting property

tax on savings interest

tax returns for business partnerships

tax on income from abroad - or on your UK income if you live abroad

Guidance notes and helpsheets

You can also read guidance in:

the notes for each section of the tax return, for example ‘UK property notes’ if you’re completing that section

HMRC’s Self Assessment helpsheets

Returns for someone who has died

You must report a death to HM Revenue and Customs (HMRC) as soon as possible if you’re dealing with the tax affairs of someone who’s died.

Contacting HMRC

If you use the Tell Us Once service you do not need to contact HMRC separately.

If you do not use the Tell Us Once service contact HMRC.

Tell HMRC the:

date of death

name and address of who to contact

You’ll also need to tell them one of the following for the deceased:

National Insurance number

Unique Taxpayer Reference (UTR) - you can find this on letters or payslips from HMRC

full address

last employer or pension provider’s name and address

Filling in the Self Assessment tax return

bank statements

building society pass books

dividend vouchers

National Savings bonds or certificates

If the deceased was employed or receiving a pension you’ll usually need:

work or pension payslips

details of any expenses paid by the employer

confirmation of any state pension

You’ll need their business records if the deceased ran their own business or rented out property.

Contact HMRC’s Bereavement helpline if you need help completing a return for someone who has died or if you cannot find their records.

Sending the return

Send the completed Self Assessment form by post.

The return must reach HMRC by the date given in the letter you received with the form.

You can hire a professional (such as an accountant) to help you submit a tax return on behalf of the deceased.

Telling HMRC about the ‘administration period’

What you need to send depends on the size of the estate, and the money that came from it during the administration period.

When you must send a tax return for the ‘administration period’

Fill in a trust and estate tax return if any of the following apply:

the total Income Tax and Capital Gains Tax due for the administration period was more than £10,000

the estate was worth more than £2.5 million at the date of death

the date of death was before 6 April 2016 and more than £250,000 a year came from the sale of the estate’s assets by administrators or executors

the date of death was on or after 6 April 2016 and more than £500,000 a year came from the sale of the estate’s assets by administrators or executors

The trust and estate tax return is only for the estate - it’s separate from the return you sent on behalf of the deceased.

Sending the tax return

To send an estate tax return, you must first register the estate online.

To register the estate you’ll need:

a Government Gateway user ID - the account needs to be registered as an organisation (you cannot use an account registered to an individual)

a National Insurance number (a temporary reference number will not work)

You’ll need a new Government Gateway user ID for each estate you register

Once you’ve received your UTR, you can either:

fill in paper form SA900 and post it to HMRC by 31 October after the tax year it applies to

buy software to send it electronically by 31 January after the tax year it applies to

After you’ve sent your return, HMRC will tell you how much the estate owes. You’ll need to pay the Self Assessment bill by the deadline.

If you do not need to send a tax return

You can make ‘informal arrangements’ instead. To do this, write to HMRC and tell them:

the Income Tax and Capital Gains Tax due for the administration period

the name, address, National Insurance number, and UTR of the deceased

your name and contact details

Send this information to HMRC’s address for PAYE and Self Assessment. You must not send tax payments with this information.

You’ll be provided with a payment slip and reference number. You must use these to pay any tax that needs to be paid.


I am a sole business trader and I supply office stationeries to different clients in the UK. I have raised several invoices for the goods supplied. How many days should i give a customer to pay after i supply?

You can set your own payment terms, such as discounts for early payment and payment upfront.

Invoicing and taking payment from customers

Overview

If you sell a customer a product or a service, you need to give them an invoice (bill) by law if both you and the customer are registered for VAT (a business to business transaction). An invoice is not the same as a receipt, which is an acknowledgement of payment.

The invoice must include certain information such as:

how much the customer needs to pay you

when the customer must pay you

You and the customer also have certain obligations on payment.

Invoices - what they must include

Your invoice must include:

a unique identification number

your company name, address and contact information

the company name and address of the customer you’re invoicing

a clear description of what you’re charging for

the date the goods or service were provided (supply date)

the date of the invoice

the amount(s) being charged

VAT amount if applicable

the total amount owed

Sole trader invoices

If you’re a sole trader, the invoice must also include:

your name and any business name being used

an address where any legal documents can be delivered to you if you are using a business name

Limited company invoices

If your company is a limited company, you must include the full company name as it appears on the certificate of incorporation.

If you decide to put names of your directors on your invoices, you must include the names of all directors.

VAT invoices

You must use VAT invoices if you and your customer are VAT registered.

These include more information than non-VAT invoices.

Payment - obligations

Your right to be paid

Unless you agree a payment date, the customer must pay you within 30 days of getting your invoice or the goods or service.

You can use a statutory demand to formally request payment of what you’re owed.

Charging interest for late payment

You have the right to charge interest for late payment, but you can choose not to.

Liability for disputed card payments

If a customer asks their credit or debit card issuer to reverse a transaction, they can reclaim the value of the transaction from you. This is known as a ‘chargeback’.

Chargebacks can be made when:

the purchased item never arrived

the item wasn’t as described

a customer’s card was used without their permission to purchase the item fraudulently.

You can be charged up to 120 days after the transaction has been debited or from when the goods or services were due to be received.

Minimising chargebacks

If a customer uses their PIN, you’ll only be liable for a chargeback if the goods are faulty or aren’t as described.

Where you can’t accept a PIN, a clear signature will help but there is no guarantee against a chargeback.

For card-not-present transactions, such as online sales, the risks of chargeback will be higher.

Regulation

If you want to set up a business that takes a sum of money from a customer every time they use a service, for example, online trading, you may need to be authorised by the Financial Conduct Authority.

If customers pay you in large amounts of cash, your business may need to be
registered for an anti-money laundering scheme.

Protecting customer data

You must follow the rules on storing customer data to protect their financial information.

Overview

how much the customer needs to pay you

when the customer must pay you

Invoices - what they must include

Your invoice must include:

a unique identification number

the date of the invoice

the amount(s) being charged

VAT amount if applicable

the total amount owed

Sole trader invoices

Limited company invoices

VAT invoices

Payment - obligations

Your right to be paid

Charging interest for late payment

Liability for disputed card payments

Chargebacks can be made when:

the purchased item never arrived

the item wasn’t as described

Minimising chargebacks

Regulation

Protecting customer data