We have included below a list of typical tax return items that should be considered for your personal tax return (SA100).
Please make us aware if any of these items are relevant for you
Typical Personal Tax Return items:
- Student loans - if you had an income-contingent student loan outstanding in the year, please provide details of whether the loan is plan 1, plan 2, plan 4, plan 5, or a post-graduate loan.
- Interest received (from banks, building societies etc. - excluding tax free ISA accounts) (include personal and joint accounts)
- Dividend income (including from your own company)
- Pension income (all - this will include occupation pensions, private pensions and the state pension - the state pension is paid in four weekly instalments: there will likely be 13 amounts due for a given tax year)
- Pension contributions - reduced (tapered) annual allowance due to high earnings
- Income / gains from crypto activities
- Employment income
- Redundancy pay / compensation
- Benefits from employment which have not already been taxed through payroll (you will be given a P11d form by your employer if relevant)
- Self-employment (including partnerships)
- Property income
- Trust & estate income
- CIS vouchers
- Tax coding notices
- Capital gains (assets disposed including shares and property) - please provide details of any capital assets sold in the year (whether sold for a profit or a loss), or given away as a gift.
- Chargeable events certificates on certain bonds and life assurance policies
- Child Benefit – if you or your partner earned over £50k pre April 2024 or £60k from April 2024
- Taxable state benefits - examples include Carers Allowance, Employment and Support Allowance and Jobseeker’s Allowance.
- Grant income, including SEISS grants (self employment income support scheme)
- Gains from life insurance policies, capital redemption policies and life annuity contracts. Please provide any associated chargeable event gain certificates.
- Royalties
- Foreign income
- Have you had any Income Tax refunded or set off by HMRC or Jobcentre Plus?
Possible tax relief items include:
- Gift Aid payments and charitable donations
- Pension contributions - please provide details of all pension contributions in the year. Please detail your contributions and any contributions made by your employer separately
- Working from home tax relief if you are in employment (if you work through your own limited company this is not relevant for your personal tax return so please ignore)
- Interest paid on loans for which you believe you are entitled to tax relief
- Professional subscriptions in relation to employment
- Marriage allowance
- Mileage claims where employer has paid lower than the standard rate (45p/25p)
- Tax-efficient investments - please provide details of all amounts invested in the year in respect of:
- Enterprise Investment Scheme (EIS) shares (please provide form EIS3)
- Seed Enterprise Investment Scheme (SEIS) shares (please provide form SEIS3)
- Venture Capital Trust shares (please provide VCT certificate)
- Community Investment Tax Relief (please provide tax relief certificate).
Also consider any other income received that is not mentioned above
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