How to File a Self Assessment Tax Return: [2026 Guide]
  • Speedia TeamSpeedia Team
  • Publish date 03 Sep, 2026
  • Last updated date 03 Sep, 2026

Filing a Self Assessment tax return can seem complicated, especially if you are completing one for the first time. However, the process becomes easier when you know what information you need, which forms to complete, and when to submit your return.

A Self Assessment tax return provides HM Revenue and Customs (HMRC) with information about your income, allowable expenses, and other relevant details for the tax year. HMRC then uses the information to calculate how much Income Tax and National Insurance you need to pay.

For the 2025/26 tax year, which runs from 6 April 2025 to 5 April 2026, you can file your Self Assessment tax return from 6 April 2026. The online filing deadline is 31 January 2027, while the paper return deadline is 31 October 2026.

The following steps explain how to file a Self Assessment tax return:

Step 1: Check Whether You Need to File

Before registering for or starting a Self Assessment tax return, check whether you are required to submit one.

Use HMRC's online Self Assessment checker and provide information about your income and circumstances.

If you are required to file a return and are not already registered, you should register for Self Assessment. 

Step 2: Register for Self Assessment

If you are filing for the first time, register with HMRC.

The registration process depends on your circumstances. For example, self-employed individuals register differently from people who need to report property income or other untaxed income.

If you are self-employed, you will generally register as a sole trader. If you need Self Assessment for another reason, such as property or foreign income, a different registration process may apply.

Once registered, HMRC will provide your UTR Number.

Keep your UTR safe, as you may need it when managing your Self Assessment tax affairs and communicating with HMRC. 

Step 3: Create or Sign In to Your HMRC Online Account

To file online, sign in to your HMRC online account.

You will need the appropriate login details and information requested by HMRC.

Once inside your account, select the Self Assessment service and choose the relevant tax year.

For the 2026/27 tax year, the return covers income received between 6 April 2026 and 5 April 2027.

Step 4: Gather Your Financial Records

Do not start entering figures until you have gathered the necessary records.

Gather and review the following records: 

  • Bank statements
  • Invoices
  • Receipts
  • Payslips
  • P60 and P45 forms 
  • Pension statements
  • Dividend statements
  • Property records
  • Investment records
  • Business expense records

This helps reduce the risk of missing income or claiming expenses incorrectly. 

Self-employed individuals generally need to keep business records for at least five years after the 31 January submission deadline for the relevant tax year.

Step 5: Choose the Correct Sections

Not everyone completes the same parts of a Self Assessment tax return.

The main tax return is SA100, while supplementary pages may be required depending on your circumstances.

Common Self Assessment Forms

  • SA100 – The main form used to report your overall income, tax reliefs, and other relevant information.
  • SA103S or SA103F – Used to report income and expenses from self-employment. SA103S is generally for simpler self-employment records, while SA103F is used for more detailed accounts.
  • SA105 – Used to report rental income and allowable expenses from UK property.
  • SA106 – Used to report certain foreign income and gains, such as overseas pensions, interest, dividends, or rental income.
  • SA108 – Used to report taxable capital gains from the disposal of assets such as shares or property.
  • SA102 – Used to provide details of employment income, PAYE tax deducted, and certain employment benefits.
  • SA104S or SA104F – Used by individuals who receive income from a business partnership. SA104S is for simpler partnership accounts, while SA104F is for full partnership accounts.

The forms you need to complete depend on your sources of income and personal tax circumstances. You should only complete the supplementary pages that apply to you.

Step 6: Enter Your Income

Enter all relevant taxable income for the tax year.

This can include:

  • Employment income
  • Self-employment profits
  • Rental income
  • Pension income
  • Bank interest
  • Dividends
  • Foreign income
  • Trust income
  • Other taxable income

Make sure you use figures relating to the correct tax year rather than figures from a different accounting period or calendar year.

Step 7: Enter Allowable Expenses and Tax Reliefs

If you are self-employed or have other income where you can claim expenses, enter the relevant allowable expenses.

Depending on your circumstances, these may include:

  • Office costs
  • Business insurance
  • Professional fees
  • Advertising costs
  • Business travel
  • Certain equipment costs
  • Business-related telephone and internet costs
  • Certain costs of working from home

Only claim expenses that are allowable under the relevant tax rules. 

You may also need to report tax reliefs, pension contributions or other deductions that apply to your circumstances.

Step 8: Check Your Tax Calculation

After entering your information, review the tax calculation provided by HMRC or your software.

Check:

  • Total income
  • Taxable income
  • Allowable expenses
  • Tax reliefs
  • Tax already paid
  • National Insurance, where applicable
  • Capital Gains Tax, where applicable
  • Payments on account
  • Final amount payable

Do not simply assume the calculation is correct. Compare the figures with your own records before submitting the return.

Step 9: Review the Return Carefully

Before submitting your return, review every section carefully. 

Pay particular attention to:

  • Income figures
  • Expense figures
  • Dates
  • Tax deducted through PAYE
  • Pension contributions
  • Dividend income
  • Property income
  • Foreign income
  • Capital gains
  • Bank details
  • Contact details

Even a small mistake can affect your tax bill. 

If you are unsure about a particular entry, consider seeking professional advice rather than guessing. 

Step 10: Submit Your Self Assessment Tax Return

Once you are satisfied that the information is accurate, submit your return online.

HMRC will provide confirmation once your return has been successfully submitted. 

Keep the confirmation and a copy of the submitted return for your records.

You can file your return any time after the end of the tax year. You do not need to wait until January.

Step 11: Pay Your Self Assessment Tax Bill

Submitting your return and paying your tax bill are two separate steps.

Your Self Assessment statement will show the amount you owe, including any payments on account that apply.

The usual payment deadline is 31 January following the end of the tax year.

HMRC offers several payment methods, including: 

  • Online banking
  • Faster Payments
  • Debit or corporate credit card
  • Direct Debit
  • Other HMRC-approved payment methods

Allow enough time for your payment to reach HMRC.

Who Needs to File a Self Assessment Tax Return?

First, determine whether you are required to submit a tax return. 

You normally need to file if, during the tax year, you:

  • Were self-employed as a sole trader and earned more than £1,000 before allowable expenses
  • Were a partner in a business partnership
  • Had Capital Gains Tax to pay
  • Received rental income that needs to be reported
  • Received taxable foreign income
  • Received untaxed savings, investment or dividend income
  • Were liable for the High Income Child Benefit Charge and did not pay it through PAYE
  • Had other untaxed income that HMRC needs to assess

HMRC provides an online checker to help you determine whether you need to file a return.

Self Assessment Tax Return Deadlines

Knowing the deadlines is one of the most important parts of filing a tax return correctly.

Deadline

What you need to do

5 October 

Register for Self Assessment if you need to file for 2025/26 and have not previously registered. 

31 October 

Paper Self Assessment tax return deadline

31 January 

Online Self Assessment tax return deadline

31 January 

Pay the tax due for 2025/26 and first payment on account, if applicable

31 July 

Pay the second payment on account, if applicable

You can submit your return earlier than the deadline. Filing early gives you more time to check your figures, understand your tax bill and plan for payment.

What Information Do You Need to File a Self Assessment Tax Return?

Before starting your return, gather all the relevant financial information for the tax year.

You may need:

Personal Information

  • National Insurance number
  • Unique Taxpayer Reference (UTR)
  • Address and contact details
  • Bank details, where required for a tax refund 

Employment Income

If you were employed during the tax year, you may need:

  • P60
  • P45
  • P11D
  • Payslips
  • Details of taxable benefits

Self-Employment Income

If you are self-employed, collect:

  • Total business income
  • Sales invoices
  • Business expenses
  • Bank statements
  • Purchase receipts
  • Mileage records
  • Details of equipment and other business assets
  • Details of other business income

Property Income

If you receive rental income, you may need:

  • Total rental income
  • Letting agent fees
  • Insurance costs
  • Repairs and maintenance costs
  • Legal and professional fees
  • Other allowable expenses
  • Mortgage interest information, where relevant

Other Income

You should also collect information about:

  • Bank interest
  • Dividends
  • Pension income
  • Foreign income
  • Trust income
  • Savings income
  • Other taxable income

You should keep appropriate records to support the figures included in your return.

Do You Need to Register for Self Assessment?

If you need to file a return for the first time, you generally need to register with HMRC.

For the 2025/26 tax year, you must tell HMRC by 5 October 2026 if you need to complete a Self Assessment tax return and have not previously registered. . If you registered previously but did not need to file for 2024/25, you may also need to notify HMRC.

Filing a Self Assessment tax return can be complex, particularly  if you have multiple income sources, rental income, or business expenses. Speedia can help you prepare and file your tax return accurately and on time.

If you need support with your Self Assessment tax return, contact us to discuss your requirements and get professional assistance.

Frequently Asked Questions

1. Can I complete  a Self Assessment tax return myself?

Yes, you can complete and submit your Self Assessment tax return yourself through your HMRC online account.

2. How difficult is it to fill in a Self Assessment tax return?

It is usually straightforward if you have accurate records, understand the income you need to report, and know which expenses and tax reliefs apply to you. 

3. What is the easiest way to file your own tax return?

For most people, the easiest option is to file online through their HMRC account after gathering the relevant income and expense records.

4. Do HMRC check every Self Assessment?

No, HMRC does not check every return individually, but it uses various checks and risk assessments to identify returns that may require further review. 

5. What are common Self Assessment mistakes?

Common mistakes include failing to report income, claiming expenses incorrectly, entering incorrect figures, overlooking tax reliefs, and missing filing or payment deadlines. 

 

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