What is an SA100 Form?

A self-assessment tax return is actually known as an SA100 in HMRC speak. It’s the form individuals use in the UK to report untaxed income, claim tax reliefs and allowances, as well as tax refunds. The SA100/tax return is accompanied by a series of supplementary pages which capture additional types of information on income, but depending on an individual’s circumstances they may not need to fill any of these in at all. In this guide, we’ll look at the SA100 form in detail to help you understand what it covers and the information that needs to be entered into it.

1. What is an SA100 Form?

An SA100 form is the main tax return that individuals registered for self-assessment all need to submit to HMRC so they declare certain types of untaxed income. Even if an individual has none of the types of income mentioned on this form, it is mandatory to fill it in because it verifies other important information such as name, address and bank details for a tax refund.

SA100 Form (2021)

2. What are the Main Sections in the SA100

A tax return is organised into different sections, each one focussing on a different topic so that HMRC can get to know an individuals situation and income can be declared, as well as claiming income tax allowances and reliefs.

2.1 Personal Details

In the first part of the return, an individual needs to confirm all their personal details such as name, address and marital status. For those filling in their tax return online, this will be pre-populated with the information HMRC holds on file. But any changes, such as a change in address, can be made at this point.

2.2 Supplementary Sections

Next, HMRC will want to know which additional sections need to be included with the tax return. The supplementary sections available are specifically designed for different forms of income and they are:

2.2 Income

Here individuals need to declare untaxed income:

** The other taxable income box can be used for the following:

2.3 Tax Reliefs

In the next section of the SA100, an individual can notify HMRC about different income tax allowances and reliefs they wish to claim – broadly speaking these fall into the following sections:

2.3.1 Pension Relief

Where an individual has made contributions into a private registered pension that they would like to claim tax relief on, they can enter details about this here. Pension payments made to schemes where the provider has claimed tax relief at source on behalf of the individual should be entered gross of this figure. Details of this will be on annual pension statements or can be calculated manually by dividing total contributions by 80 and multiplying them by 20. Even if you are a higher rate taxpayer (20%) you need to gross your contributions up by the 20% rate. HMRC will give you the additional relief you are entitled to when they automatically work out your tax calculation once you’ve completed your tax return.

Remember to exclude any pension contributions made into employers pension schemes from this section.

2.3.2 Gift Aid

Gift aid is a UK tax incentive scheme that allows registered charities to claim back an extra 25p for every £1 of eligible donations made by individuals to them. In some cases, the person making the donation can also claim a tax rebate on their tax return. Higher rate tax payers will be entitled to additional tax relief.

Under the rules, the individual making the donation must have paid sufficient income tax and/or capital gains tax to cover the grossed up amount of the donation made, otherwise, the individual will be liable for repaying HMRC for the amount given to the charity.

2.3.3 Blind Persons Allowance

The Blind Person’s Allowance is an additional amount of personal allowance given to those who qualify to claim it. The additional allowance means anyone who is eligible to earn more before paying tax. For the tax year 2021/2022 that additional amount is £2,520, meaning the total personal allowance for those eligible becomes £15,090.

2.3.4 Student Loan Repayments

The student loan section of the SA100 lets HMRC know to make student loan repayments are necessary unless they are being dealt with by an employer. This is particularly relevant for someone who has chosen to go self-employed and has been notified that repayments need to begin. HMRC will request payment from the individual based on their earnings and then pass these onto the SLC on their behalf.

SA100 Form: Student Loan Repayments

2.3.5 High Income Benefit Charge

The high income benefit charge is the repayment of child benefit for individuals earning between £50,000 and £60,000 (this is based on their and their partners combined income), including through self-employment.

SA100 Form: High Income Benefit Charge

2.3.6 Incorrectly Claimed Coronavirus Support

This is an individuals opportunity to repay any incorrectly claimed coronavirus income support money including:

If HMRC is already in conversation with an individual regarding the topic of incorrectly claimed coronavirus support or an assessment has already been raised, then it shouldn’t be included here.

SA100: Declaring Incorrectly Claimed Coronavirus Support Payments

2.3.7 Marriage Allowance

The marriage allowance lets one partner transfer up to 10% of their unused personal allowance to another. In this section, an individual can elect for this transfer to take place and the unused amount added to their partners’ personal allowance by entering the details of the person they would like it transferred to.

SA100: Claiming the Marriage Allowance

2.3.8 Finishing the Tax Return

Finally, once all the relevant boxes have been completed and supplementary pages if necessary, the SA100 can be completed. The final part contains questions regarding where to make repayments, the option to ask HMRC to pay outstanding tax through a PAYE tax code, whether a tax advisor was used and the opportunity to share any other relevant information with HMRC.

3. How to Get a SA100 Form

You get a SA100 once you are registered for self-assessment, which means you have let HMRC know that you are receiving untaxed income such as bank interest, pensions, dividends or are self-employed

4. How to Fill in an SA100 Form

A tax return form is issued to UK taxpayers shortly after the tax year ends on 5 April and for most, it should be filled in online by the following 31 January. A paper version is available from HMRC but this needs to be submitted by 31 October.

5. How to Print an SA100 Form

You can print a tax return by going to the HMRC website here. HMRC will also post you a paper tax return if requested.

About Anita Forrest

Anita Forrest is a Chartered Accountant, spreadsheet geek, money nerd and creator of www.goselfemployed.co - the UK small business finance blog for the self-employed community. Here she shares simple, straight-forward guides to make self-employment topics like taxes, bookkeeping and banking easy to understand.