CT600: Company Tax Return
For limited companies to calculate Corporation Tax. Due 12 months after the accounting period ends.
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The Core Forms.
View all 50+ guides →Due: Jan 31
SA100
Self Assessment Tax Return
The main tax return for individuals. If you earn over £1,000 from self-employment, property, or untaxed income, you need this.
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P45
Leaving Employment
What your employer hands you when you quit or are fired. Do not lose it. You need it for your next job or to claim benefits.
Read the guide →
By: May 31
P60
End of Year Certificate
A summary of your pay and the tax deducted for the tax year. Essential for proving your income for mortgages.
Read the guide →
Tax doesn't have to be taxing, but they certainly try their best to make it so.
In 2022/2023, HMRC collected £786 billion in taxes.
A significant portion of penalties issued by HMRC are due to simple clerical errors on forms like the SA100 and VAT100. Putting the right number in the wrong box can cost you hundreds.
Read: Top 10 Form MistakesDeadlines You Cannot Miss.
| Form / Action | Paper Deadline | Online Deadline | Penalty |
|---|---|---|---|
| SA100 (Self Assessment) | 31 October | 31 January | £100 minimum |
| P11D (Benefits) | N/A (Online only) | 6 July | £100 per 50 employees |
| VAT100 (VAT Return) | N/A (MTD) | 1 mth + 7 days after period | Points-based surcharge |
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Our Income Tax Calculator for 2024/25 accounts for National Insurance cuts, Personal Allowance tapering, and Scottish tax bands.
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Business & Employer Forms.
VAT100: VAT Return
Quarterly summary of VAT charged to customers vs VAT paid to suppliers. Now mandated via Making Tax Digital.
P11D: Expenses and Benefits
Report items provided to employees that aren't put through payroll, like company cars or health insurance.
P60: End of Year Certificate
Employers must issue these to all employees working for them on 5 April, detailing gross pay and tax deducted.
12M+
Self Assessment Returns expected annually
£100
Instant penalty for filing one day late
6 Yrs
How long you must keep business tax records
Common Questions.
We answer the actual questions people have, not the ones HMRC wishes you had.
Do I need to file a tax return if I earn under £1,000? +
Usually, no. The Trading Allowance gives you £1,000 of tax-free income from property or trading. If your gross income from these sources is under £1,000, you do not need to register for Self Assessment or file a return. Read about the Trading Allowance.
I lost my P45. Can I get a copy? +
No. Employers cannot issue a replacement P45. If you start a new job without one, your new employer will have you complete a "Starter Checklist" (formerly known as a P46) to determine your correct tax code. What to do if you lose your P45.
What happens if I can't pay my tax bill? +
Do not ignore it. You must still file your return by the deadline to avoid the £100 late filing penalty. Then, contact HMRC immediately to set up a "Time to Pay" arrangement, which allows you to pay in installments. Guide to Time to Pay arrangements.
Personal Tax Forms.
Stop Procrastinating.
HMRC does not care that you were busy. Find your form. Read the guide. Fill it in.
Specialist Forms
Disclaimer
File The Tax Form is an independent publisher of guides and tools. We are not HMRC, and we do not provide bespoke tax advice. You are solely responsible for the numbers you put in the boxes. If your tax situation is complex, hire an accountant.
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