How to fill in your tax return (2022)

Question 1

Tax return deadlines and penalties

Accepted Answer

If you want to fill in a paper tax return, we must receive it by 31 October 2022 (or 3 months after the date on your notice to complete a tax return if that’s later).

If you decide to fill in your tax return online or you miss the paper deadline, you must send it online by 31 January 2023 (or 3 months after the date on your notice to complete a tax return if that’s later). If you want us to use your tax code to collect any tax you owe through your wages or pension, you must file online by 30 December 2022.

The deadline for paying your tax bill, or any Class 2 National Insurance, is 31 January 2023. If we do not receive your tax return by the deadlines, you’ll have to pay a £100 penalty — even if you do not owe any tax. We’ll charge you further penalties if your return is more than 3, 6 and 12 months late.

See the Self Assessment tax returns page for more information.

Question 2

Before you start

Accepted Answer

You may need the following documents and forms to help you fill in the tax return:

P60
End of Year Certificate
P11D Expenses or benefits or P45
details of employee leaving work, payslips or your P2 PAYE Coding Notice
if you work for yourself, your profit or loss account or your business records
your bank statements, building society passbooks, dividend counterfoils or investment brokers’ schedules
personal pension contributions certificates

Do not send any receipts, accounts or other paperwork or correspondence with your tax return, unless we ask for them. If you do, it will take longer to deal with your tax return and will delay any repayment.

Question 3

How to fill in your tax return

Accepted Answer

If you fill in a paper tax return:

read the ‘Most people file online’ section on the front of the SA100 form
enter your figures carefully
if you make a mistake, strike through the error and put the correct details next to the box, otherwise we may ask you to pay too much tax

If you ask someone else to fill in your tax return, you’re still responsible for the information on it and you must sign the form.

Question 4

What makes up your tax return

Accepted Answer

We’ve sent you a tax return that we think matches your personal circumstances. But you need to make sure the booklet has all the relevant supplementary pages.

Read the first 2 pages of your tax return (and read notes 1 to 9) before you fill in the form. If you put X in any of the Yes boxes on page TR 2, you need to fill in and send us the supplementary pages for that income or gain too. If you do not, we’ll treat your tax return as incomplete and send it back to you.

You can print supplementary pages and notes from our website.

1. Employment

You should fill in the Employment page if you:

were employed in full-time, part-time or casual employment
received income as a company director
held an office, such as chairperson, secretary or treasurer and received income for that work
worked for one person through another company or partnership, for example, agency work
were resident in the UK and received an income from any foreign employment
received a disguised remuneration loan from a third party in respect of your employer or ex-employer

If you were a sub-contractor working in the construction industry, do not include that income on an Employment page (see the next section: 2 Self-employment).

You’ll need a separate Employment page for each job, directorship or office.

2. Self-employment

Fill in the Self-employment pages if you:

worked for yourself or you were a sub-contractor working in the construction industry, and the total turnover that would be taxed in the year from all of your businesses was over £1,000
received a coronavirus Self-employment Income Support Scheme grant in the year to 5 April 2022

If you have not already registered for self-employment and Class 2 National Insurance contributions, you must do so now.

There is more information on working for yourself on GOV.UK.

Trading Income Allowance

If your combined receipts from self-employment (excluding Rent-a-Room trades) and certain miscellaneous income (see Box 17 — Other taxable income — on the SA100 form) are no more than £1,000 they are exempt from tax and do not need to be reported on a tax return unless the receipts are from a connected party or they include a Self-Employment Income Support Scheme grant.

If your income is £1,000 or less, you may choose to complete the Self-employment pages if:

your allowable expenses are higher than your turnover and you want to claim relief for the loss or carry forward a loss to be used against future profits
you expect your turnover to exceed £1,000 in the next tax year
you want to voluntarily pay Class 2 National Insurance Contributions to build entitlement to contributory benefits like the State Pension
you want to preserve your record of self-employment, for example to support an application for Maternity Allowance
you would like to claim Tax-Free Childcare based on your self-employment income
you’re a sub-contractor and want to claim back tax deducted under the Construction Industry Scheme

You can find more information on the trading income allowance on GOV.UK.

There are two types of Self-employment pages. If your business is:

straightforward and your annual turnover was less than £85,000, use the Self-employment short pages
more complex, or your annual turnover was £85,000 or more, or you need to adjust your profits, use the Self-employment full pages

You’ll need separate Self-employment pages for each business.

If you worked with someone else in partnership, use the Partnership pages.

3. Partnership

There are two types of Partnership pages — short ones and full ones. Each partner must fill in their own Partnership pages, and one partner (the nominated partner) will have to complete the SA800, Partnership Tax Return.

4. UK property

Fill in the UK property pages if you received income of over £1,000 (including any income from a foreign property business reported in the Foreign pages) from:

any UK property rental including rents from land you own or lease out
furnished holiday letting from properties in the UK or European Economic Area
letting furnished rooms in your own home (but if you provided meals and other services, you’ll need to fill in the Self-employment pages)

Property Income Allowance

If your total property income (excluding income eligible for Rent-a-Room relief) is not more than £1,000 it is exempt from tax and does not need to be reported on a tax return unless the income is from a connected party.

If your income is no more than £1,000, you may choose to complete the UK property pages if:

your allowable expenses are higher than your property income and you want to claim relief for the loss or carry forward a loss to be used against future profits
you’re a non-resident landlord and you want to claim back tax paid (in box 21), under the non-resident landlord scheme

If you claim the Rent-a-Room relief, you cannot also claim the property income allowance on your Rent-a-Room income.

There is more information on working for yourself and on the property income allowance on GOV.UK.

5. Foreign

Use the Foreign pages if you received:

interest (over £2,000) and income from overseas savings
dividends (over £2,000) from foreign companies — if your only foreign income was untaxed foreign interest up to £2,000 and or foreign dividends up to £2,000, you can put these amounts in box 3 and box 5 on page TR 3 of your tax return instead of completing the Foreign page (subject to the guidance in these notes)
distributions and excess reported income from reporting offshore funds — this is taxable income accumulating in an offshore fund that you have not yet received
overseas pensions (including taxable lump sums from overseas schemes treated as pension income), social security benefits and royalties)
discretionary income from non-resident trusts
income or benefits from a person abroad or a non-resident company or trust (including a UK trust that has either been, or has received, income from, a non-resident trust)
gains on foreign life insurance policies or on disposals in offshore funds
income from land and property abroad (not furnished holiday lettings in the European Economic Area, these go in the UK property pages) over £1,000

If your total income from UK and foreign property was £1,000 or less, this may be exempted by the Property Income Allowance (see 4. UK property), or see Tax-free allowances on property and trading income for more information.

You should also fill in the Foreign pages if you are eligible to claim Foreign Tax Credit Relief or Special Withholding Tax on income you report on other pages.

6. Trusts etc

Fill in the Trusts etc pages if you were:

a beneficiary of a trust (not a bare trust) or settlement
the settlor of a trust or settlement whose income is deemed to be yours

If you received income from the estate of a person who has died, do not fill in the Trusts etc pages if:

you were entitled to a fixed sum of money or a specific asset
your legacy was paid with interest (put the interest in box 1 or box 2 on page TR 3 of your tax return)
that income came from a specific estate asset, for example, rents from an estate property

Do not include payments from a trust that were funded by a taxed lump sum death benefit in the Trusts etc pages. This information should go in boxes 11 and 12 on page TR 3.

7. Capital gains summary

Fill in the Capital gains summary pages and attach your calculations if:

you sold or disposed of chargeable assets which were worth more than £49,200
your chargeable gains before taking off any losses were more than £12,300
you want to claim an allowable capital loss or make a capital gains claim or election for the year
you were not domiciled in the UK and are claiming to pay tax on your foreign gains on the remittance basis
you’re chargeable on the remittance basis and have remitted foreign chargeable gains of an earlier year
you sold or disposed of an interest in UK land or property and were not resident in the UK or you were a UK resident and overseas during the disposal
you submitted a Real Time Transaction return on the disposal of an asset and have not paid the full amount of Capital Gains Tax

You should fill in the Additional information pages if you have any chargeable event gains.

8. Residence, remittance basis etc

You should fill in the Residence, remittance basis etc pages if you:

are not a UK resident
are eligible to overseas workday relief
arrived in the UK during the 2021 to 2022 tax year and became a UK resident
want to claim split-year treatment
have a domicile outside the UK
have foreign income or capital gains and want to use the remittance basis for the 2021 to 2022 tax year
are not a UK resident and you were prevented from leaving the UK because of the coronavirus and you performed UK employment duties in the period you were unable to leave the UK

9. Additional information

Fill in these pages if you have:

interest from UK securities, peer-to-peer loans, deeply discounted securities and accrued income profits
gains from life insurance policies (chargeable event gains)
stock dividends, bonus issues of securities and redeemable shares
business receipts taxed as income of an earlier year
income from share schemes
received lump sums or compensation from your employer, or foreign earnings not taxable in the UK
received income from a former employer covered by third-party arrangements or disguised remuneration rules

You should also fill in the Additional information pages if you wish to claim:

Married Couple’s Allowance
employment deductions
tax reliefs (for example, on maintenance payments or certain investments)
relief for losses from other income
relief now for the 2022 to 2023 tax year trading losses or certain capital losses

You will also need to fill in the Additional information pages if you are liable to pension savings tax charges, for example, the annual allowance charge (including overseas pension schemes) or if you need to tell us about a tax avoidance scheme.

There is more information about the tax charges on pension savings on GOV.UK.

Your tax return should have all the relevant pages. If it does not, there are supplementary pages and relevant notes to help you complete them.

Question 5

Starting your tax return

Accepted Answer

Your personal details

Box 1: Your date of birth

Make sure you tell us your date of birth. If you do not, you may not get all the allowances you’re entitled to.

Box 2: Your name and address

If the details are different or missing, for example, because you moved address or printed the tax return from the internet, write the correct details in or under the Issue address on the front of the form and put the date you changed address in box 2.

It’s important to keep your address details up to date with HMRC to make sure you’re paying the right rate of Income Tax. You’ll pay the appropriate rate of Income Tax for the year depending on whether you lived in Scotland, Wales or the rest of the UK for the majority of the tax year.

There is more information about income tax rates in Scotland and the rest of the UK and income tax rates in Wales on GOV.UK.

Box 4: Your National Insurance number

If your National Insurance number is not at the top of your tax return, it will be on:

a payslip, P45 or your P60 for the year
a P2, PAYE Coding Notice
any letter from us or the Department for Work and Pensions

Example of a National Insurance number

Your National Insurance number will follow this format: AB 12 66 34C

Question 6

Income

Accepted Answer

Interest and dividends from UK banks and building societies

This includes:

any interest you receive on bank, building society and other savings accounts
dividends and other qualifying distributions from UK companies and UK authorised unit trusts or open-ended investment companies
income from purchased life annuities
interest you receive in non-cash form

Do not include any interest from:

Individual Savings Account
Ulster Savings Certificates
Save As You Earn schemes or as part of an award by a UK court for damages

We usually treat income from investments held in joint names as all receiving an equal share. However, if you hold unequal shares, you can elect to receive the income and pay tax on those proportions. Only put your share of any joint income on the tax return.

If a nominee receives investment income on your behalf, or if you’re a beneficiary of a bare trust, fill in boxes 1 to 5 on page TR 3 (not the Trusts etc pages).

If you make gifts to any of your children who are under 18 that produces more than £100 income (before tax), you need to include the whole amount of the income in your tax return.

If your bank or building society pays you an alternative finance return or profit share return instead of interest, put the amount in box 1 if it is taxed, or box 2 if it is not.

UK interest

Include in box 1 or 2 any interest from:

bank and building society savings, including internet accounts
UK authorised unit trusts, open-ended investment companies and investment trusts (these are paid without tax deducted) — include the full amount of these distributions in box 2
National Savings and Investments accounts and savings bonds
taxable interest received on compensation payments, for example, payment protection insurance
certificates of tax deposit
credit unions and friendly societies

Do not include interest from UK government securities (gilts), or interest from bonds, loan notes or securities issued by UK companies. These go in the Additional information pages.

Box 1: Taxed UK interest — the net amount after tax has been taken off

Copy the net interest details from your statements or electronic vouchers. If you have more than one account, add up all your net interest and put the total in box 1.

Include any net income (after tax has been taken off) from a purchased life annuity. Use the details on your payment certificate and only put the income part of the payment in box 1. Do not include the rest of the payment.

If you received cash or shares following the takeover or merger of building societies, you may have to pay tax on the income. If you do, include it in box 1. If you’re not sure, put the amount in box 17 and give us details in Any other information on page TR 7.

Box 2: Untaxed UK interest — amounts which have not had tax taken off

If you have an account that pays you gross interest (for example, a bank or building society account), put the gross amount in box 2.

Box 3: Untaxed foreign interest (up to £2,000)

If your only foreign income was untaxed foreign interest (of up to £2,000), put the amount (in UK pounds) in box 3 instead of filling in the Foreign pages.

You must put the name of the country where the interest arose in Any other information on page TR 7.

If it was more than £2,000, you’ll need to fill in the Foreign pages.

UK dividends

You do not pay tax on the first £2,000 of dividend income you receive (the dividend allowance). You pay tax on dividends above the dividend allowance at the following rates:

7.5% on dividend income within the basic rate band
32.5% on dividend income within the higher rate band
38.1% on dividend income within the additional rate band

Include all of your dividend income, even if it’s less than £2,000, as it will count towards your basic or higher rate bands and may affect the rate of tax that you pay on dividends received in excess of the £2,000 allowance.

There is more information about dividends on GOV.UK.

Box 4: Dividends from UK companies — the amount received

Your dividend voucher will show your shares in the company, the dividend rate and dividend payable. Put the total dividend payments in box 4.

Include any dividends from employee share schemes. Do not include Property Income Distributions from Real Estate Investment Trusts or Property Authorised Investment Funds. These go in box 17, and the tax taken off in box 19.

Stock dividends or non-qualifying dividends go in the Additional information pages.

Box 5: Other dividends — the amounts received

This includes dividend distributions from authorised unit trusts, open-ended investment companies, and investment trusts. Put the amount on your dividend voucher in box 5.

Include in box 5 any dividend from accumulation units or shares that are automatically reinvested. Do not include any equalisation amounts.

Box 6: Foreign dividends (up to £2,000)

If your only foreign income was any interest in box 3 and dividends up to £2,000 and you’re claiming deduction relief, put the net amount of foreign dividends (in UK pounds) in box 6.

Put the foreign tax taken off in box 7.

If your total dividend income (including UK and foreign dividends) is over £2,000 and you’re eligible to claim deduction relief or Foreign Tax Credit Relief, do not include the foreign dividend in this box. Complete the Foreign pages instead.

It is not possible to use a mix of both tax credit relief and deduction relief on the same income source.

UK pensions, annuities and other state benefits received

Not all benefits are taxable. Do not include any of these benefits in boxes 8 to 13:

Attendance Allowance, lump sum Bereavement Support Payment or Personal Independence Payments
State Pension Credit, Working Tax Credit, Child Tax Credit or Universal Credit
additions to State Pensions or benefits for dependent children
income-related Employment and Support Allowance, Jobfinder’s Grant or Employment Zone payments
Maternity Allowance
War Widow’s Pension and some pensions paid to other forces dependants if the death in service was before 6 April 2005
pensions and other payments for disability, injury or illness due to military service
some beneficiaries’ pensions where the member died before age 75
overseas pensions — these go on the Foreign pages

There is more information about what is and what is not taxable income on GOV.UK.

There is more information about tax on beneficiaries’ pensions and on war widow(er) pensions on GOV.UK.

Box 8: State Pension

Use the letter: About the general increase in benefits that the Pension Service sent you to find your weekly State Pension amount.

Add up the amount you were entitled to receive from 6 April 2021 to 5 April 2022 and put the total in box 8. Do not include any amount you received for Attendance Allowance.

If your State Pension changed during the year or you only received it for part of the year, multiply each amount by the number of weeks that you were entitled to receive it. Add up your amounts carefully.

If you do not have the letter, contact the Pension Service on 0800 731 0469 (textphone 0800 731 0464) and ask them for the information.

If you received a lump sum because you deferred your State Pension from an earlier year, put the amount in box 9, not in box 8.

Do not include State Pension Credit, the Christmas bonus, Winter Fuel Payment or any addition for a dependent child.

Boxes 9 and 10: State Pension lump sum

Only fill in box 9 if you deferred your State Pension for at least 12 months and chose to receive it as a one-off lump sum in the 2021 to 2022 tax year. Put the gross amount (before tax taken off) in box 9 and the tax taken off in box 10. Do not include any lump sum amount in box 8.

Box 11: Pensions (other than State Pension), retirement annuities and taxable lump sums treated as pensions

Your pension payer will give you a P60, End of Year Certificate or similar statement. Add up your total UK retirement annuities and pensions (not the State Pension), and put the total gross amount (before tax taken off) in box 11.

This includes taxable pensions:

from your, or your deceased family member’s employer
from personal pension plans and stakeholder pension plans
paid as drawdown pensions from a registered pension scheme
from Additional Voluntary Contributions schemes
for injuries at work or for work-related illnesses
from service in the Armed Forces
from retirement annuity contracts or trust schemes
from the Financial Assistance Scheme
paid after age 75 as a serious ill-health lump sum or lump sum death benefit

It also includes the taxable part of any:

lump sums you received instead of a small pension (trivial commutation lump sum)
uncrystallised funds pension lump sum you withdrew under pension flexibility

Do not include non-taxable pension death benefits you’re first entitled to from 6 April 2015. Give us the following details in Any other information on page TR 7:

details of your pension or annuity payer and your reference number
your PAYE reference
the payment before tax and the amount of tax taken off
if you received a taxable lump sum death benefit through a trust, the name, date of birth and date of death of the member who has died, from your R185 (Pension LSDB) certificate (put the gross amount and tax paid figures from your certificate in boxes 11 and 12)

10% deduction

If you receive a UK pension for former service to an overseas government, only 90% of the basic pension is taxable in the UK. Take 10% off the value of the pension before you put the amount in box 11.

The territories are:

any country forming part of His Majesty’s dominions
any Commonwealth country (excluding the UK)
any territory under His Majesty’s protection

There is more information about pensions on GOV.UK. For help about payments from the Financial Assistance Scheme covering several years, see the Pension Protection Funds website.

Box 12: Tax taken off box 11

Use the P60 or certificate your pension payer gave you, and put the total amount of tax taken off all your pensions in box 12.

If your P60 shows that you received a refund, it will have an R next to it. Put a minus sign in the shaded box in front of the figure.

Box 13: Taxable Incapacity Benefit and contribution-based Employment and Support Allowance

Not all Incapacity Benefit is taxable. It is not taxable in the first 28 weeks of incapacity or if your incapacity began before 13 April 1995 and you have been getting it for the same illness ever since.

All contribution-based Employment and Support Allowance (ESA) and ESA Time Limited Supplementary Payment (paid Northern Ireland only) is taxable.

Use the P60(IB), P45(IB), P60(U) or P45(U) that the Department for Work and Pensions gave you. Put the total taxable amount of your benefit or allowance in box 13 and any tax taken off your payments in box 14.

Box 15: Jobseeker’s Allowance

Use the P60(IB), P45(IB), P60(U) or P45(U) that the Department for Work and Pensions gave you and put the total amount of Jobseeker’s Allowance in Box 15.

If you stopped claiming before 5 April 2022, you’ll find the total amount on your P45(U).

Box 16: Total of any other taxable State Pensions and benefits

If you had any of the following, add up your payments and put the total in box 16.

Bereavement Allowance or Widow’s Pension
Widowed Parent’s Allowance or Widowed Mother’s Allowance
Industrial Death Benefit
Carer’s Allowance or Carer’s Allowance Supplementary Payment (where received to replace Carer’s Allowance — paid Northern Ireland only)
Carer’s Allowance Supplement (where it is received as an extra payment for people in Scotland who get Carer’s Allowance)
Statutory Sick Pay or Statutory Maternity, Paternity or Adoption Pay and Shared Parental Pay but only if paid by HMRC (not your employer)

Do not include the Christmas Bonus and Winter Fuel Payment, or any Cold Weather Payments.

Other UK income not included on supplementary pages

Box 17: Other taxable income

This includes:

miscellaneous income — for example, from casual earnings, commission or freelance income (not exempted by the trading income allowance)
taxable coronavirus support payments (if not reported elsewhere in this tax return)
business receipts where your business has ceased
Property Income Distributions from Real Estate Investment Trusts and Property Authorised Investment Funds
payments from a personal insurance policy for sickness or disability benefits
income from unauthorised unit trusts
taxable annual payments
profits from certificates of deposit
non-cash benefits you received for being a former employee
the following authorised payments from an overseas pension scheme:
- the taxable part of an uncrystallised funds pension lump sum, a winding-up lump sum or a trivial commutation lump sum
- payments after age 75 as a serious ill-health lump sum or authorised lump sum death benefit

If you’re unsure if any income is taxable, contact the payer of the income to confirm how it should be treated before completing this box.

Receipts from self-employment (see the Self Employment section of these notes) and certain miscellaneous income of £1,000 or less are exempt from tax and do not need to be reported on a tax return. If the total receipts from both are more than £1,000, the Self-employment pages must be completed to report the self-employment income and the miscellaneous income must be reported in box 17.

Do not include any income from your employment, self-employment or capital gains, or any miscellaneous income exempted by the trading income allowance. If you’ve already claimed part or all of your £1,000 trading income allowance against self-employment income, then it’s the unused amount, if any, that is exempt here and you should still show any miscellaneous income exceeding that amount in Box 17.

Example of income over £1,000

Tony has self-employed income of £500 and miscellaneous income of £800.

As this income is over £1,000 it has to be reported in his tax return.

Tony puts £500 in box 9 (Turnover) and £500 in box 10.1 (Trading income allowance) of his Self-employment (short) pages.

Amount of allowance remaining = £500

Tony puts £300 in box 17 (£800 minus £500 (remaining amount of trading income allowance)).

Make sure you tell us what this income is in box 21.

There is more information on the trading income allowance and miscellaneous income that attracts the allowance on GOV.UK. There is more information on other income on the Self Assessment helpsheet HS325.

Box 18: Total amount of allowable expenses

This includes any expenses that:

you had to spend solely to earn the income
were not for private or personal use
were not capital items, such as a computer

If you use your £1,000 trading income allowance against your miscellaneous income or self-employment income do not include any amounts you had to spend to earn this miscellaneous income in box 18.

Make a note in box 21 of the amount of trading income allowance claimed against your miscellaneous income.

Box 20: Benefit from pre-owned assets

Pre-owned assets (property) includes land and buildings or chattels, for example, works of art, furniture, antiques, cars or yachts, or any assets held in a settlement.

You may have to pay a tax charge on benefits received if you previously owned or helped to buy assets (pre-owned assets).

You may have to pay tax if during the 2021 to 2022 tax year if you:

occupied land without paying a full market rent for it
used or enjoyed goods without paying fully for the benefit
could benefit from property you’ve settled if income from the property is treated as yours
at some time since 17 March 1986 you owned the property you’re now benefiting from
owned and sold property and used the proceeds to buy the property you’re now benefiting from
gave someone else property, including cash, and they used it to buy the property you’re now benefiting from
settled assets into the trust that you can benefit on

Tell us in box 21 how you worked out the benefit or charge that you put in box 20.

Do not include the benefit if:

the property could be liable to Inheritance Tax when you die
the total benefit for the year is £5,000 or less
you made the cash gift before 6 April 2014

There is more information about pre-owned assets and help working out your benefit in the Inheritance Tax Manual 44000.

You can also contact the Probate and Inheritance Tax Helpline:

Telephone: 0300 123 1072 Outside UK: +44 300 123 1072

Question 7

Tax reliefs

Accepted Answer

This section covers tax relief for payments to pension schemes, charities and for Blind Person’s Allowance. If you wish to claim other reliefs, for example, Married Couple’s Allowance where one of the couple was born before 6 April 1935, use the Additional information pages.

Your PAYE tax code may be affected by information you supply in your tax return if we receive it before 31 December 2022.

If you expect any of the amounts or claims in boxes 1, 2, 5, 6 or 13 to change during the 2022 to 2023 tax year, you must inform HMRC to ensure we update your current PAYE tax code.

There is more information about tax codes on GOV.UK.

Paying into registered pension schemes and overseas pension schemes

Fill in boxes 1 to 3 for payments to registered pension schemes and box 4 for payments to overseas pension schemes.

You can claim tax relief on your personal contributions to a registered pension scheme if you paid them before you reached age 75 and have:

been a UK resident in the tax year
had taxable UK earnings, such as employment income or profits from self-employment
had UK taxable earnings from overseas Crown employment (or your spouse or civil partner did)
been a UK resident when you joined the pension scheme, and at any time in the 5 tax years before 2021 to 2022 tax year

Do not include any amounts for:

personal term assurance contributions
your employer’s own contributions
contributions taken from your pay before it was taxed

There is more information about pension types on GOV.UK.

Limits to relief

The maximum personal contributions you can claim tax relief on is either:

up to the amount of your taxable UK earnings in the tax year
up to £3,600 gross (that is, £2,880 you paid plus £720 tax relief claimed by your pension provider) to a relief at source scheme only

The limits also apply to overseas pension schemes.

If your pension savings are more than the Annual Allowance, and a tax charge is due, you must use the Additional information pages and pay a tax charge.

There is more information about Annual Allowance on GOV.UK. You could also look at Pension savings — tax charges (Self Assessment helpsheet HS345).

Personal contributions that had tax relief in the scheme

Box 1: Payments to registered pension schemes operating relief at source

Under the relief at source system, your pension provider claims basic rate tax relief (of 20%) on your personal contributions and adds that to your pension pot.

Put the total amount in box 1. The total amount is your personal contributions paid to the scheme, plus the basic rate tax relief. Include any one-off contributions you made in the year and provide the details of any one-off contributions in the Any other information section on page TR 7.

One-off payments are payments made in the year to 5 April 2022 that you do not intend to repeat in the year 5 April 2023. If you think the information you are adding will affect your 6 April 2022 to 5 April 2023 PAYE tax code, there is guidance about how to let HMRC know about the change on GOV.UK.

Use the pension certificate or receipt you get from the administrator to fill in box 1 or work out the figure by dividing the amount you actually paid by 80 and multiplying the result by 100.

Example of a payment into a pension scheme

Emma paid £700 into her pension scheme. She puts £875 in box 1 (£700 divided by 80 and multiplied by 100), which is her net payment plus the tax relief of £175 (£875 at 20%).

If you pay tax at a rate above 20% you should still fill in box 1 with the amount you paid in plus the basic rate (20%) tax relief. We’ll work out the extra tax relief due to you over the basic rate claimed by your pension provider.

Personal contributions with full relief still to claim

Box 2: Payments to a retirement annuity contract

If your retirement annuity contract provider does not use the relief at source scheme they do not claim the basic rate (20%) tax relief on your behalf. Put your total personal contributions to the retirement annuity contract in the 2021 to 2022 tax year in box 2.

Box 3: Payments to your employer’s scheme which were not deducted from your pay before tax

In some schemes, an employer takes your personal contributions from your pay before they tax what’s left. If you (or someone else who is not your employer) paid into such a scheme and no tax relief was given, you can claim that tax relief now. Put the total unrelieved amount you paid in the 2021 to 2022 tax year in box 3.

This may happen if:

you paid more contributions than you earned in that job
your employer could not take any contributions from your pay before taxing it, for example if you were paid close to 5 April
you’re not an employee but are a member of a public services pension scheme or a marine pilots’ fund

Do not include any personal contributions that had relief at source, such as a group personal pension scheme.

Box 4: Payments to an overseas pension scheme

You may get tax relief if you’re eligible for migrant member relief, transitional corresponding relief or relief under a double taxation agreement. Put the amount that qualifies for tax relief in box 4.

Charitable giving

Tell us about the gifts to charities and Community Amateur Sports Clubs that you’re claiming relief for.

There is more information about giving to charity on GOV.UK.

Gift Aid

Gift Aid is a tax relief for gifts of money to charities and Community Amateur Sports Clubs. If you pay tax at a rate above the basic rate, you’re entitled to additional tax relief — the calculation works it out for you.

Box 5: Gift Aid payments made in the year to 5 April 2022

Put the total Gift Aid payments you made from 6 April 2021 to 5 April 2022 in this box. Do not include any payments under Payroll Giving.

Box 6: Total of any one-off payments in box 5

To help us get your PAYE tax code right, if you have one, put any one-off payments you included in box 5 in box 6. These will be Gift Aid payments made from 6 April 2021 to 5 April 2022 that you do not intend to repeat in the year to 5 April 2023.

Box 7: Gift Aid payments made in the year to 5 April 2022 but treated as if made in the year to 5 April 2021

Put in box 7 any Gift Aid payments that you made between 6 April 2021 and 5 April 2022, which you want us to treat as if you made them in the tax year 6 April 2020 to 5 April 2021.

Box 8: Gift Aid payments made after 5 April 2022 but to be treated as if made in the year to 5 April 2022

If you want us to treat Gift Aid payments you made between 6 April 2022 and the date you send us your tax return, as if you made them in the year to 5 April 2022, put the amount in box 8. For example, if you know you’ll not be paying higher rate tax this year but you did in the year to 5 April 2022.

Box 9: Value of qualifying shares or securities gifted to charity

You can claim tax relief for any qualifying shares and securities gifted, or sold at less than their market value, to charities. Qualifying shares and securities are:

those listed on a recognised stock exchange or dealt in on a designated market in the UK
units in an authorised unit trust
shares in an open-ended investment company
an interest in an offshore fund

Put in box 9 the net benefit of the shares or securities, minus any amounts or benefits received from the charity. Add any incidental costs for the transfer, such as brokers’ fees or legal fees.

There is more information about charitable giving on GOV.UK.

Box 10: Value of qualifying land and buildings gifted to charity

You can claim tax relief for any gift or sale at less than market value, of a qualifying interest in land – that is, the whole of your beneficial interest in that freehold or leasehold land in the UK.

Put in box 10 the net benefit of the land, minus any amounts or benefits received from the charity. Add any costs of the gift or sale, such as legal or valuer’s fees.

Box 11: Value of qualifying investments gifted to non-UK charities in boxes 9 and 10

You can claim relief for gifts of qualifying shares, securities, land or buildings to certain non-UK charities. If any amounts included in box 9 or box 10 are to charities outside the UK, put the amount in box 11 and give us details in the Any other information section on page TR 7.

Box 12: Gift Aid payments to non-UK charities in box 5

You can claim relief for Gift Aid donations to certain non-UK charities. If any amounts included in box 5 are to charities outside the UK, put the amount in box 12 and give us details in Any other information on page TR 7.

Box 14: Enter the name of the local authority or other register

If you live in England or Wales, the local authority will put your name on their register of sight impaired (blind) people when you show them an eye specialist’s certificate stating you’re blind or severely sight impaired.

If you live in Scotland or Northern Ireland and are not on a register, you can claim the allowance if your eyesight is so bad you cannot do any work for which eyesight is essential. Write: Scotland or Northern Ireland in box 14.

If you asked your eye specialist to tell HMRC that you’re sight impaired write: specialist in box 14.

Box 15: If you want your spouse’s, or civil partner’s, surplus allowance

Only put X in this box, if your spouse or civil partner has claimed Blind Person’s Allowance but does not have enough taxable income to use it all, and you want to claim the surplus.

Box 16: If you want your spouse, or civil partner, to have your surplus allowance.

Only put X in the box if you claim the allowance but cannot use it all, and you want to give the balance to your spouse or civil partner.

If you put X in box 15 or box 16, tell us your spouse’s or civil partner’s name and National Insurance number in the Any other information section on page TR 7.

Question 8

Student Loan and Postgraduate Loan repayments

Accepted Answer

The Student Loans Company will write to tell you the date that you should start repaying your Income Contingent Repayment Loan.

You must fill in the Student Loan and or Postgraduate Loan boxes from this date. We’ll use the loan and or plan type held by the Student Loans Company to work out any Student Loan and or Postgraduate Loan repayment.

There is more detailed information about your Student Loan and how to repay your Student Loan on GOV.UK.

Boxes 1 to 3

Put X in box 1 if you’ve received a letter from the Student Loans Company notifying you that repayment of an Income Contingent Loan began before 6 April 2022.

In box 2, put the total amount of all Student Loan deductions taken from all PAYE employments.

You’ll find this information on your P60 and payslips.

In box 3, put the total amount of all Postgraduate Loan deductions taken from all PAYE employments. You will find this information on your P60 and payslips.

Question 9

High Income Child Benefit Charge

Accepted Answer

Fill in this section if during the 2021 to 2022 tax year:

your individual income was over £50,000
your income was higher than your partner’s income, and either:
- you or your partner got Child Benefit, or
- someone else claimed Child Benefit for a child who lived with you

Box 1

Put the total amount of Child Benefit you or your partner got for the 2021 to 2022 tax year.

If the Child Benefit claimant is not a UK or Irish national and applied to the EU Settlement Scheme after 30 June 2021, do not include payments received for the period between 1 July 2021 and the date of their EU Settlement Scheme application.

Do not include any arrears payments received that relate to previous tax years. This is the amount of Child Benefit for a full week, where a Monday falls within the tax year. For the 2021 to 2022 tax year, the first week starts on Monday 12 April 2021 and the last week starts on Monday 4 April 2022. There are 52 Mondays in the 2021 to 2022 tax year. If you got payments for the full year, put the total for 52 weeks in box 1.

Also put in box 1, the amount of Child Benefit you got if you or your partner:

started to get Child Benefit on or after 6 April 2021 — put the amount from the date it started to 5 April 2022
stopped getting Child Benefit before 6 April 2022 — put the amount received up to that date

Box 2

Put the total number of children you or your partner got Child Benefit for on 5 April 2022.

Box 3

If you or your partner stopped getting all Child Benefit payments before 6 April 2022 (but after 5 April 2021), put the date the payments stopped in box 3.

If you have to pay the High Income Child Benefit Charge for the 2022 to 2023 tax year and you do not want us to collect it through your pension or wages by adjusting your 2022 to 2023 tax code during the year, put X in box 3 on page TR6.

Consult the Child Benefit tax calculator to help you work out the Child Benefit payments you have received. Find out more about the High Income Child Benefit Charge.

Question 10

Incorrectly claimed coronavirus support scheme payments

Accepted Answer

Only fill in this section if you incorrectly claimed any payments from the Coronavirus Job Retention Scheme, Eat Out to Help Out Scheme, Self-Employment Income Support Scheme or from any other applicable HMRC coronavirus support scheme and you have not:

already told HMRC about these amounts
received an assessment issued by an officer of HMRC for these amounts

lf you received a Coronavirus Job Retention Scheme, Eat Out to Help Out, Self-Employment Income Support Scheme or any other applicable HMRC coronavirus support scheme payment that you were entitled to, do not include them here. Instead, include them in the relevant boxes of the supplementary pages for your business.

If you were not entitled to some or all of the payments received and you have not told HMRC, we have the right to assess and recover the full amount of any incorrectly claimed payment by making an officer’s assessment for the amount that you were not entitled to and have not repaid.

If we have already contacted you to raise an assessment, you do not need to declare the overpaid amounts in this section.

There is more information on Penalties for not telling HMRC about Coronavirus Job Retention Scheme grant overpayments and Compliance checks and the penalties for failure to notify receiving payments you were not entitled to

Amounts entered in box 1 and box 2 will be added to your income tax liability. This may affect whether or not you’re required to make payments on account for 2022 to 2023, or may increase the amount of payment on account you have to pay.

You may want to consider claiming to reduce your payments on account for 2022 to 2023.

Read the notes in section 12 of the Tax calculation summary notes for more details.

Box 1: Amount of HMRC coronavirus support scheme payments (other than Self-Employment Income Support Scheme) incorrectly claimed

If an error has been made in a claim that has resulted in you receiving too much of an HMRC coronavirus support scheme payment (do not include incorrectly claimed Self-Employment Income Support Scheme payments, these must be included in box 2), you must pay this back to HMRC.

If you have not put that right already by making a voluntary adjustment or repayment that was agreed by HMRC, put the incorrectly claimed amount in box 1. Do not include any payments that you were entitled to or have already repaid or been assessed on as this will lead to you paying too much tax.

Box 2: Amount of Self-Employment Income Support Scheme payments incorrectly claimed

If you were not entitled to one or more Self-Employment Income Support Scheme payments, you must pay this back to HMRC. If you have not paid it back or have not been assessed on the amount, put the amount you were not entitled to in box 2. Do not include any payments that you were entitled to or have already repaid or been assessed on as this will lead to you paying too much tax.

Question 11

Marriage Allowance

Accepted Answer

If your earnings from 6 April 2021 to 5 April 2022 were less than £12,570 (plus up to £6,000 in savings interest), you could benefit as a couple if you transfer £1,260 of your personal allowance. You must fill in boxes 1 to 5 and put your date of birth in box 1 on page TR 1.

By transferring £1,260 of your personal allowance to your spouse or civil partner to reduce the amount of tax they pay by up to £252, you may have to pay some tax yourself. To be able to benefit, all of the following must apply:

you were married to, or in a civil partnership with, the same person for all or part of the tax year
you do not claim Married Couple’s Allowance
your partner’s income was not taxed at a rate other than the basic rate, the dividend ordinary rate or the starting rate for savings

Use the Marriage Allowance calculator to see if you can benefit. You can find information about personal allowances and tax rates on GOV.UK.

If you do not live in the UK but are a citizen of a European Economic Area country, you can still make a transfer but your worldwide income (in UK pounds) must be less than your personal allowance for you to be eligible.

If you or your partner were born before 6 April 1935, you may benefit more as a couple by claiming Married Couple’s Allowance instead of Marriage Allowance. You cannot have both.

There is more information about Married Couple’s Allowance on GOV.UK.

Question 12

Finishing your tax return

Accepted Answer

Calculating your tax

If we receive your paper tax return by the deadline, we’ll work out if you have any tax to pay and tell you before 31 January 2023. We’ll send you a tax calculation that also tells you if you have to make payments on account for the 2022 to 2023 tax year.

There is more information about payments on account on GOV.UK.

The guide does not take in to account any payments on account that you’ve already made towards your 2021 to 2022 Self Assessment tax bill.

Tax refunded or set off

Box 1

Put the amount refunded in the box if you’ve received a tax refund (rebate) because you:

stopped working and made an in-year repayment claim from tax paid on your
- employment
- self-employment in the Construction Industry Scheme
claimed the tax you paid on trivial pension income
sent an in-year tax return to claim a refund on tax paid
received a repayment from the Jobcentre after 6 April

If you’re amending your tax return, do not include any repayment you received from us after you filed your original return.

If you have not paid enough tax

Box 2

If you owe less than £3,000 tax for the 2021 to 2022 tax year, we’ll try to collect it through your wages or pension from 6 April 2023. But, we can only do this if we receive your paper tax return by 31 October 2022 or file online by 30 December 2022, and:

you have enough wages or pension to collect the tax you owe
it does not double the amount of tax you pay on this income
it does not cause you to pay more than half of this income in tax

We cannot collect any Class 2 National Insurance contributions this way as it may affect your claim to certain benefits.

The deadline for paying Class 2 National Insurance is 31 January 2023.

There is more information about National Insurance on GOV.UK

Only put X in box 2 if you do not want us to do this and would prefer to pay any tax through your Self Assessment by 31 January 2023.

Box 3

From 6 April 2022 we will try to collect any tax due on the following sources through your wages or pension:

Child Benefit payments and your income is over £50,000
savings or investments income
property income
casual earnings or commission for the 2022 to 2023 tax year

If the income is more than £10,000 we’ll not normally do this.

Only put X in box 3 if you do not want us to do this and would prefer to pay any tax through your Self Assessment by 31 January 2024.

There is more information about paying directly to us on GOV.UK.

If you’ve paid too much tax

If you paid your tax by credit or debit card, we’ll always try to repay back to your card first before making any repayment you ask for in boxes 4 to 14.

If you’ve paid your 2022 to 2023 payments on account well in advance of their due date, do not complete boxes 4 to 14 as it might cause them to be refunded.

Boxes 4 to 8

Fill in your account details carefully. If they’re wrong it will delay any repayment.

If you’ve a nominee put their account details in each of the boxes.

Box 5: Name of account holder

The name of the account will be on your statements or chequebook. If it’s a joint account, make sure you enter both names.

Boxes 6 and 7

Your branch sort code and account number will be on your statements or chequebook.

Make sure the number of digits is the same as on your account.

Box 8: Building society reference number

Your account may have an extra reference number. It may be called a roll number, account reference or account number. Only fill in box 8 if you want us to send a repayment to your building society.

Box 9: If you do not have a bank or building society account

Only put X in the box if you want us to send you a cheque, or you do not have a bank or building society account.

Boxes 10 to 14

Only fill in boxes 10 to 14 if you’ve included your nominee’s account details in boxes 4 to 9.

Your tax adviser, if you have one

Box 15: Your tax adviser’s name

Tell us your tax adviser’s name. If they work for a firm or a company, put the firm or company name in box 15.

Any other information

Box 19: Give any other information in this space

This may include further details of:

any untaxed foreign interest up to £2,000
any one-off pension contributions you made
any gifts you made to charities outside the UK
any estimates you’ve used
the name and National Insurance number of your spouse or civil partner

Figures entered in this box will not be included in your tax calculation. Any figures that affect the tax you need to pay should be entered in the correct section of the tax return.

Question 13

Signing your form and sending it back

Accepted Answer

Make sure you sign and date the form yourself. If you forget, we cannot accept it and will have to send it back to you.

Box 20: If this tax return contains provisional figures

Only put X in this box if you have used provisional figures and you intend to send final figures as soon as you can. You must tell us in Any other information on page TR 7 why you have used provisional amounts and when you expect to give us your final figures.

Do not put X in box 20 if you’ve used estimated figures, but tell us in the Any other information box why you have.

Box 20.1: Coronavirus support payments declaration

If your business received and retained any coronavirus support scheme payments put X in box 20.1 to confirm that these payments have been included as taxable income in the relevant boxes of this tax return for the purposes of calculating your profits.

Read the guidance for the relevant supplementary pages for your business(es) for further details on where to include these payments.

You do not need to complete this box if your only support payments received were as a result of being furloughed as an employee.

Boxes 23 to 26

You only need to fill in these boxes if you:

are an executor dealing with a deceased’s estate from 6 April 2021 to the date the person died
are appointed by a UK court to complete a tax return on behalf of someone who is not mentally capable of understanding it
have an enduring or lasting power of attorney to act on behalf of someone who is not physically or mentally capable of filling in a tax return

If you have not previously sent evidence of your appointment, send the original document, or certified copy, with this tax return.

A certified copy should be signed and certified as a true and complete copy, on every page, by either the donor of the power, a solicitor or a stockbroker. We’ll send it back to you within 15 working days.

More help if you need it

You can get copies of any tax return forms or helpsheets on GOV.UK.

If you need help with your tax return you can also contact Self Assessment: general enquiries.

Income Tax rates, Personal Allowance and Saving Allowance

It’s important that you know which tax rate band you fall within, and how much Personal Allowance and Saving Allowance applies.

Income Tax rates and Personal Allowance

You can find full details of your personal tax allowances on GOV.UK.

Tax rate bands

You can find full details of your tax band rates on GOV.UK.

If you’re a Scottish taxpayer, the Scottish Income Tax rates and bands may be different from the rest of the UK. You can find full details of the Income Tax bands in Scotland on GOV.UK.

Savings Allowance

You can find full details on the Savings Allowance and tax on savings interest on GOV.UK.

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Tax return deadlines and penalties

Before you start